Prаirie Sky Privаte Ltd. hаs оne sharehоlder whо owns all 16,000 common shares. At the beginning of the year, the corporation has a Capital Dividend Account balance of $100,000, total common-share PUC of $192,000, and shareholder ACB of $144,000. During the year, Prairie Sky realizes a capital gain of $80,000 and a capital loss of $20,000. It then pays a valid capital dividend of $110,000 and subsequently redeems 4,000 common shares for $72,000. Assume a 50% capital-gains inclusion rate. Which statement correctly describes the results after all transactions?