The cost amount is an amount that is greater than $100,000 at year-end. So the cost amount at year-end is the ACB of the shares at year-end.
For more information please refer to the following Canada Revenue Agency (CRA) article:
Thank you for choosing TurboTax
You have clicked a link to a site outside of the TurboTax Community. By clicking "Continue", you will leave the Community and be taken to that site instead.