Marble Inc The Relevant Values of the Assets and Liabilities Have Not

Marble Inc.is a Canadian-controlled private corporation that conducts its business in Canada.The sole shareholder, Latoya Flores, is considering selling the company and would like to know if Marble is a qualified small business corporation.
The fair market value of the assets is listed below:
$\begin{array}{|l|r|}\hline \text { Cash } & \$ 2,000.00 \\\hline \text { Accounts receivable } & 7,000.00 \\\hline \text { Market securities } & 11,000.00 \\\hline \text { Delivery vehicles } & 15,000.00 \\\hline \text { Equipment } & 20,000.00 \\\hline \text { Goodwill } & 35,000.00\\\hline & \$ 90,000.00 \\\hline \text { Accounts payable } & -8,000.00 \\\hline \text { Net fair market value } & \$ 82,000.00 \\\hline\end{array}$
The relevant values of the assets and liabilities have not fluctuated during the past 24 months. During that time, Latoya has been the only shareholder.

Required:

Determine if Marble Inc. is a qualified small business corporation. Show all calculations and briefly explain your conclusion.