An individual died on June 30, 2020. On that date, they owned marketable securities worth $100,000 and an adjusted cost base (ACB) of $40,000; and an unmatured registered retirement savings plan (RRSP) of $250,000. Up to the date of death, they received interest income of $8,000 and salary income of $35,000. By the terms of the will the securities were given to the son and the RRSP to the spouse. How much would be reported in the deceaseds income for 2020?