Olexiy is a 66 year old widow. His wife died about 3 years ago. Olexly died peacefully in his sleep and left the following assets in his estate:

* Principal residence $615,000 (Individually owned: CB 300,000)

RRIF $285210 (Beneficiary: Adult Son; ACB $185,000)

Life Insurance $100,000 (Beneficiary: Estate)

Non-registered Portfolio $277236 (Individually owned: CB $95,000)

Assuming that Olexiy has no other income in the year of death, What amount of taxes would he owe assuming a tax rate of 40% in the year of death?