An individual died on June $30,2024.$ On that date, the only assets they owned were marketable securities with a fair market value $($FMV$)$ of $$100,000$ and an adjusted cost base $($ACB$)$ of $$40,000$; and an unmatured registered retirement savings plan $($RRSP$)$ of $$250,000.$ Up to the date of death, they received interest income of $$8,000$ and salary income of $$35,000.$ By the terms of the will the securities were given to the son and the RRSP to the spouse. How much would be reported in the deceased$$s income for $2024?$

Multiple Choice

$$103,000$

$$323,000$

$$43,000$

$$73,000$