Upon the Death of a Taxpayer, Which of the Following

Upon the death of a taxpayer, which of the following statements is true?

A) Capital property that is left to a spouse is deemed to be disposed of at cost, and all other capital property is deemed to be sold at market value.
B) Capital property that is left to a spouse is deemed to be disposed of at market value, and all other capital property is deemed to be sold at cost.
C) All property left to a spouse and to others is deemed to be disposed of at market value.
D) All property left to a spouse and to others is deemed to be disposed of at cost.