With Respect to Non-Arm's Length Transfers of Depreciable Property, Which

With respect to non-arm's length transfers of depreciable property, which of the following statements is correct?

A) Gifting a non-depreciable property with an accrued capital gain to a non-arm's length individual can result in double taxation of some part of that gain.
B) When there is a non-arm's length transfer of a depreciable capital property with a fair market value that exceeds its capital cost to the transferor, the capital cost to the transferee will be the same as the old capital cost to the transferor.
C) When there is a non-arm's length transfer of a depreciable capital property that has a fair market value that is less than the transferor's capital cost, the transferee's new capital cost is deemed to be equal to the transferor's old capital cost.
D) If there is a transfer of a non-depreciable capital property at a value that is less than its fair market value, the adjusted cost base to the transferee will be the fair market value.