the corrext answer is 145000. please show me how to get that.

thanks

In the year of his death, J owned a rental property-land (FMV $250,000; cost $200,000), building (FMV $340,000; cost $300,000; ucc $200,000). His will bequeathed the property to his daughter. What amount is added to J's taxable income in the year of death