The question$($s$)$ below are based on the following information:Scott Bicycle Manufacturing Ltd$.($SBM$)$ is a CCPC$.$ Brian Mills, one of SBM$\text{'}$s employees, was granted stock options on January $15,2020$ to purchase $10,000$ shares of the employer for $$3$ per share. The FMV on January $15,2020$ was $$4$ per share.Brian exercised the stock options on September $30,2020,$ when the FMV was $$6$ per share. In June, $2023,$ Brian purchased a new home and sold the shares for $$7$ each.What is the adjusted cost base $($ACB$)$ to Brian of the SBM shares at the time of sale in June, $2023?$Question $9$Answera.None of the above.b$.$$$45,000.$c$.$$$60,000.$d$.$$$70,000.$e$.$$$30,000.$