hen Alyssa Weinstein died, she left her estate to her spouse and daughter as shown below. Her assets had the following tax costs and fair market values (FMV):

Asset	Beneficiary
Jewelry - Cost = $10,000, FMV = $17,000	Spouse
Automobile - Cost = $55,000, FMV = $20,000	Daughter
Rental building - Cost = $100,000, UCC = $70,000, FMV = $220,000	Daughter
Common shares - Cost = $140,000, FMV = $500,000	Spouse

What is the minimum amount that must be included in Ms. Weinstein's income for her final tax return in respect of these assets?

	A.	$90,000
	B.	$72,500
	C.	$60,000
	D.	$273,500