Sophie owned a small business and had a rental property. At the time of her death, the rental property was valued at $350,000. She originally purchased the property 25 years ago for $100,000. On her final tax return, Sophie was in the 40% marginal tax bracket. The rental property was not her principal residence. What is the amount of the capital gain that must be reported on Sophie's final tax return? a) $250,000 b) $125,000 c) $0 d) $100,000