Anne Owns 100% of the Shares of ABC Co

Anne owns 100% of the shares of ABC Co.and her husband,Zane,owns 100% of the shares of XYZ Co.The shares of ABC Co.are valued at $50,000 with an ACB and PUC of $1000.The couple is planning for XYZ Co.to pay Anne $50,000 in cash for her shares in ABC Co.Which of the following will result from this sale?

A) Anne will recognize a capital gain of $50,000.
B) Anne will recognize a capital gain of $49,000.
C) Anne will recognize a deemed dividend of $50,000 and a capital gain of $0.
D) Anne will recognize a deemed dividend of $49,000 and a capital gain of $0.