t Ted transferred the family cottage into an inter-vivos spousal trust. Ted had bought the cottage when he was still unmarried for $30,000. The market value when it was transferred into the trust was $120,000. After Ted died, his wife had the cottage transferred to her when the market value was $150,000. She sold the cottage 3 years later for 3 $170,000. When she sold the cottage, she had a realized capital gain of: $140,000 $70,000 $50,000 $30,000