Mr$.$ White owns all $1,000$ common shares of White Ltd$,$ with an adjusted cost base $($ACB$)$ and paid up capital $($PUC$)$ of $$1,000.$ The corporation has been successful and its current FMV is $$500,000.$ Pursuant to ITA $86(1),$ Mr$.$ White exchanges all $1,000$ common shares for non$-$share consideration of $$200,000$ and preferred shares with a redemption value of $$200,000.$ Immediately thereafter, Mr$.$ White's only daughter purchases $100$ common shares of White Ltd$.$ for a nominal value of $$100.$ ITA $86(2)$ would deem a gift to Mr$.$ White's daughter of: SELECT THE CORRECT ANSWER: A$.$ $$100,000.$ B$.$ $$1,000.$ C$.$ $$500,000.$ OD$.$ $$200,000.($Please details and explaning: How can I get the answer $$100,000,$ option A$?)$ Thanks