) where the property is an interest in or a share of the capital stock of a flow-through entity (within the meaning assigned by subsection 39.1(1)) of the elector, the cost to the elector of the property immediately before the disposition referred to in subparagraph 110.6(19)(a)(i),(B) where an amount would, if the disposition referred to in subparagraph 110.6(19)(a)(i) were a disposition for the