An individual died on June 30, 2023. On that date, they owned marketable securities with a fair market value (FMV) of $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 deceased's income for 2023? Multiple Choice $43,000 $73,000 $103,000 $323,000