Please show step by step solution and calculations.

XYZ Limited, a CCPC owned solely by Mr$.$ A$,$ redeemed all of the special class B shares

owned by Mr$.$ A on March $1,2022.$ The pertinent details are as follows:

Redemption proceeds $-$ $$100,000$

Total PUC of shares $-1,000$

Total ACB of shares $-10$

Required:

Calculate the deemed dividend and capital gain $($loss$)$ to be included in Mr$.$ A$$s taxable

income in $2022.$ Assume that these shares are not qualifying small business corporation shares. Show all calculations.