145000 is the anser. hiw do u get it

. In the year of his death, J owned a rental property - land (FMV $250,000; cost $200,000), building (FMV $340,000; cost $300,000; UCC $200,000). His will bequeathed the property to his daughter. What amount is added to J's taxable income in the year of death? dodotions: Salary$70 000 emnloyment