Ben Is Incorporating His Proprietorship and Would Like to Transfer

Ben is incorporating his proprietorship and would like to transfer the following capital assets to the new corporation.
Ben will also transfer his inventory which originally cost $25,000 and has a fair market value of $30,000.
Ben wishes to defer all gains at this time so has elected to use a section 85 rollover.He will receive the maximum note receivable possible and the remainder of the transfer in preferred shares.
Required:
A)What is the elected value for each of the assets transferred under section 85?
B)What is the value of the note receivable that Ben will receive from those assets which benefit from section 85? (Show the amounts for each asset,and the total for all.)
C)What is the value of the preferred shares that Ben must receive in order to defer any income inclusions at this point in time?