Frank is 82 years old.His wife died 5 years ago.He died and left the following assets:

Principal residence 859,000 (individually owned: ACB 350,000)

RRIF $235,000 (Beneficiary adult daughter ACB 180,000)

Cottage $373,000 (individually owned ACB $120,000)

Life Insurance $220,000(Beneficiary adult daughter)

If Frank has no other income in the year of death.What amount of taxes would he owe assuming his tax rate is 35% in the year of death.