$93$

At the time of her death, Penelope held property with an FMV of $$90,000,$ an ACB of $$100,000$ and a UCC of $$60,000.$ She left the property to her daughter, Sarah. Penelope's terminal period return has a:

a$)$ recapture of CCA of $$30,000$

b$)$ CCA of $$30,000$

C$)$ recapture of CCA of $$40,000$

d$)$ CCA of $$40,000$