Misha is much older than her husband Scott. In 1984, Misha bought a cottage for $60,000. When she died in 2009, the cottage was worth $195,000. Mishas executor elected NOT to use the spousal rollover provision on her final tax return. Scott transferred the cottage to his name in 2011 when it was worth $210,000. He sold the cottage in 2014 for $230,000. Complete the following table showing all calculations.

	Change in Fair Market Value from the prior valuation	Taxable Capital Gain for this transaction	Tax paid by
Misha Dies
Scott transfers title to her name
Scott sold the cottage
Total Gain