Question 7' Ms. Y sells a stock {adjusted cost base $900,000) to her husband for $300,000 cash {the fair market value of the stock) and elects out of the interspousal rollover. Which one of the following statements is TRUE? {A} Ms. Y will report an allowable capital loss of $50,000 which she can only deduct against taxable capital gains. {Bj Ms. Y does not have a capital loss because transfers to a spouse are made for proceeds equal to adjusted cost base. (C) Ms. Y does not have a capital loss because of the supercial loss rules. {D} The attribution rule will applyr to attribute to Ms. Y an},r future dividends received by her husband on the shares as well as any capital gains or losses if her husband sells the shares. ITA: ?3{1)