Need help how to calculate taxable income at death.A client, Mr. Ricky, has passed away at the age of 62. Mrs. Ricky is the executrix. He owned and operated a Canadian-controlled private corporation, Shining Ltd. His 100 shares had an adjusted cost base and paid-up capital of $55,000. The FMV of the shares at date of death was $5,750,000

In this case, a tax-free rollover at adjusted capital cost is available, how would we go about regarding the dispositions of the shares?