Years ago Manuel purchased 200 shares of IBM at an ACB of $9,000. On August 10, 2022, he sold all the shares @ $41.00 per share. On September 6, 2021, he re-purchased another 200 shares at a cost of $38.00 per share. You are advising Manuel concerning the preparation of his 2022 income tax return. You advise Manuel that his ACB for the shares he acquired on September 06, 2022, is:

Question 35 options:

$7,600

$8,100

$8,700

$8,400

$8,200