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

Principal residence $615,000 (Individually owned: ACB 300,000)
RRIF $317,071 (Beneficiary: Adult Son; ACB $185,000)
Life Insurance $100,000 (Beneficiary: Estate)
Non-registered Portfolio $204,968 (Individually owned: ACB $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?

Round you answer to the nearest dollar.