Eleanor is a 82 year old widow. Her husband died about 5 years ago. Eleanor died peacefully in her sleep and left the following assets in her estate

Principal residence $919.500 (Individually owned; CB - $400,000)

Cottage $344568 (Individually owned; CB - $150,000)

RRIF $348337 (Beneficiary: Adult Daughter; ACB $212,000)

Life Insurance $225,000 (Beneficiary: Adult Daughter)

Assuming that Eleanor has no other income in the year of death. What amount of taxes would she owe assuming her tax rate is 45% in the year of death?

Round your answer to the nearest dollar.