Jane passes away in 2019 and leaves the following assets to her S spouse and son, Fred who is 25 years old: Janes Legal and Final Will directed the transfer of Assets as follows:
			To the Spouse	To the Son (Fred)
	Rental Property Toronto, Ont.	in
	Building Cost to Jane			$100,000
	Building Proceeds at Fair Market Value at the time of death of Jane.			$50,000
	Building UCC			$30,000
	Land FMV			$50,000
	Land Cost			$10,000
	Public Company Shares	AAA
	FMV		$30,000
	Cost		$10,000
	Public Company Shares	BBB
	FMV			$40,000
	Cost			$10,000
Required: Please calculate the opening UCC (if applicable) for the Son on his inherited Building?