properties as well as an interest in her professional partnership. The executor of her estate is her long$-$

time partner Ms$.$ J$.$

You have agreed to advise the executor as follows:

$($A$)$ Explain the tax consequences to Ms$.$ C at the time of her death related to the properties she

owned at that time.

$($B$)$ Explain the tax treatment of the estate arising on Ms$.$ C$\text{'}$s death.

$($C$)$ Explain the tax consequences of the distribution of properties from Ms$.$ C$\text{'}$s estate to her

children.