Complete this chart to calculate the ACB of the property only if the proceeds of disposition you designated on Form T664 or T664(Seniors) for the property were more than its fair market value (FMV) at the end of February 22, 1994.

1.	FMV of the property at the end of February 22, 1994 [from Step 1 of Form T664 or T664(Seniors)]											$		1
2.	Designated proceeds of disposition [column 2, Chart B of Form T664, or column 2, Step 2 of Form T664(Seniors)]							$		2
3.	Amount from line 1	$		×	1.1		−			3
4.	Line 2 minus line 3 (if negative, enter "0")						=	$			−			4
5.	Line 1 minus line 4 (if negative, enter "0")										=	$		5
6.	If the property is non-qualifying real property, enter the amount from column 4, Chart B of Form T664, or column 4, Step 2 of Form T664(Seniors). Otherwise, enter "0."										−			6
7.	Revised ACB on February 23, 1994 (line 5 minus line 6; if negative, enter "0")										=	$		7
Use the amount on line 7 to calculate the capital gain or loss when you sell the property.