Ms. Cheryl Lardner, who owns two trucks that were used in her business, dies in July 2020. Her will transferred truck A to her husband, Michel, and truck B to her daughter, Melinda. Each of the trucks cost $42,000 and had a fair market value at the time of her death of $33,000. The UCC balance for the class that contains the trucks was $51,000. What are the tax consequences resulting from Ms. Lardners death with respect to these two trucks? Your answer should include the capital cost and the UCC for the trucks in the hands of Michel and Melinda

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