David and Lucy were married. When Lucy died last September, she owned: A Registered Retirement Savings Plan (RRSP) worth $375,000; A Tax-Free Savings Account (TFSA) worth $40,000; and A non-registered portfolio worth $200,000 with an adjusted cost base (ACB) of $100,000. Lucy had earned a net business income of $75,000 since the beginning of the year up to the day she died. Lucy had named David as the beneficiary of her Registered Retirement Savings Plan (RRSP) and Tax-Free Savings Account (TFSA) accounts and had left the non-registered portfolio to David in her will. What will the taxable income be on Lucy's final income tax return? TUDT2ZzeE9GcTM2N2VrcndSeUNBQT09 a. O $115,000 b. O $550,000 c. O $100,000 d. C $75,000