Mark transferred his cottage into an alter ego trust while he was in good health. Mark bought the cottage for $60,000 in 1984 and it was worth $140,000 in 2004 when he transferred it into the trust. Just before he died in 2011, Mark transferred the cottage, which was now worth $175,000, into a trust for his daughter Mary. Mary had the cottage transferred to her name in 2013 when the cottage was worth $200,000. She sold it in 2016 for $260,000. Complete the following table showing all calculations. (10 marks) U I (1) 3 SCENARIO Change in FMV from Prior valuation Taxable Capital Gain for this Transaction Tax Paid by Mark transfers to $80,000 ($140,000 - $60,000) $0 NOT APPLICABLE alter ego trust I Mark transfers the cottage into a trust for his daughter Mary Mary transfers title to her name Mary sold the cottage AGAIN