upon her passing Margaret owned assets with a FMV of $120,000,an ACB of $130,000 and a UCC of $80,000. she bequeathed these assets to her son David. on margaret's final tax return there is a: a) CCA of $40,000 b) recapture of CCA of $50,000 c) recapture of CCA of $40,000 d) CCA of $50,000