Jennifer S. Lee disposed of shares of corporation A with an adjusted cost base of $3 million for proceeds of disposition of $4.5 million. Jennifer immediately purchased replacement shares in corporation B with a cost of $2.2 million and in corporation C with a cost of $2.3 million. All shares are eligible small business corporation shares.

REQUIRED
Compute the capital gain, after the deferral, on the disposition of the shares of corporation A and the ACB of the replacement shares in corporations B and C.