X Ca is transferring the following land to Y Co. (a Canadian controlled privale corpotation) under section 85 of the Income Tax Act. The land thas an ACB of $70,000 and a FMV of $150,000Co. Will recelve $100,000 as non share consideration and $50,000 in preforred shares. What is the minimum elected value for the transler? Mutiple choice $100000 $50000 $50.000 $10000