Harvey Caseman died on July 15, 2020. At the time of his death, he owned the following assets: Cost Value Rental property - Land $10,000 $15,000 - Building 40,000 60,000 Piano 5,000 8,000 Over the years Harvey had claimed capital cost allowance on the building. Its undepreciated capital cost is $28,000 In his last will and testament, Harvey directed his executors to transfer the rental property to his two children and the piano to his spouse: Required: (a) Determine to what extent, if any, Harvey's net income for tax purposes for 2020 will be affected by his death What are the tax implications to his spouse and children if they sell the property immediately after they receive ownership