At the time of her death, Mary Stake owns two depreciable assets. Her will stated that one goes to her spouse and one to her son. Each of these assets cost Mary $85,000 at the time she purchased them and they each of a FMV of $65,000 at the time of her death. They are the only assets in their CCA class and the UCC balance for that class is $104,000. What are the tax consequences resulting from Ms. Stein's death with respect to the two assets