content area top Part 1 When a sole proprietorship utilizes a Section 85 Rollover to transfer the business to a corporation, which of the following is the BEST tax planning advice with regard to goodwill of the business? Question content area bottom Part 1 A. Include goodwill in the Section 85 Rollover with an elected transfer price equal to the fair market value of the business. B. Include goodwill in the Section 85 Rollover with a negative elected transfer price in order to trigger a loss for the transferor. C. Include goodwill in the Section 85 Rollover with an elected transfer price of $1.00. D. Ignore internally generated goodwill in the Section 85 Rollover as there is a nil balance in CCA Class 14.1 related to goodwill