Ms. C, a lawyer, died on June 1, 2018. Ms. C was divorced at the time of her death. Under the terms of her will, her estate is to be distributed equally to her 2 adult children. At the time of death, Ms. C owned investments in publicly traded securities, RRSPs, a house and cottage, artwork and personal properties as well as an interest in her professional partnership. The executor of her estate is her long- time partner Ms J. You have agreed to advise the executor as follows: (A) Explain the tax consequences to Ms. C at the time of her death related to the properties she owned at that time. (B) Explain the tax treatment of the estate arising on Ms. C's death. (C) Explain the tax consequences of the distribution of properties from Ms. C's estate to her children