In the year of his death, J owned a rental property-land (FMV $350,000; cost $300,000), building (FMV $400,000; cost $320,000; UCC $250,000). In his Will, he bequeathed the property to his daughter. What amount is added to J's taxable income in the year of death?

In the year of his death, J owned a rental property - land (FMV $350,000; cost $300,000 ), building (FMV $400,000;cost$320,000 UCC $250,000 ). In his Will, he bequeathed the property to his daughter. What amount is added to J's taxable income in the year of death