On July 31 of the current year, Mary McArthur passed away after a lengthy illness. Mary was survived by her husband and one adult child, Margaret. Both her husband and daughter are residents of Canada. Information related to Mary's assets, as at her date of death, is set out below. ITA: 13(7)(e), 70(5)(a), 70(5)(b), 70(5)(c), 70(6)(d), 70(6)(e); ITR: 1100(2)(h), 1102(14)(a) Description Capital Cost/ACB UCC Fair market value Beneficiary Rental property Toronto, Ontario Land $40,000 n/a $ 100,000 Spouse Building (Class 3) 55,000 $15,000 145,000 Spouse Rental property Stratford, - Ontario Land 25,000 n/a 45,000 Daughter Building (Class 1) 65,000 42,000 93,000 Daughter CBV shares (see Note below) n/a 1,000,000 Spouse View Canada shares (see Note below) n/a 150,000 Daughter Note: Mary inherited these shares from her father upon his death a few years ago. Her father had an adjusted cost base of $250,000 in the CBV shares. The fair market value of the CBV shares on the date of his death was $500,000. Her father had an adjusted cost base of $150,000 in the View Canada shares. The fair market value of the View Canada shares on the date of his death was $180,000. The executor for the estate has asked you to calculate the minimum income and/or taxable capital gains to be reported by Mary McArthur in her final return in respect of the above-noted assets. Ignore any available elections. The executor has also asked you to determine the cost amounts of the above assets to the respective beneficiaries