Pontoon Pty Ltd Is a Company with a Single Shareholder

Pontoon Pty Ltd is a company with a single shareholder and it sells its business assets in June 2020 for $850,000. Included in these business assets are $200,000 of exempt CGT assets (trading stock and plant and equipment) . The company has an annual turnover of $600,000. The cost base of the business assets is $250,000 and these assets were acquired in 2014. The owners of the company do not intend to purchase another business. What is the company's net capital?

A) $0 if $400,000 is placed into the shareholder's superannuation fund
B) $0 if $200,000 is placed into the shareholder's superannuation fund
C) $600,000
D) $400,000