Upon the Death of a Taxpayer, Which of the Following

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

A) Capital property that is bequeathed to a spouse is transferred on a rollover basis.
B) Capital property that is bequeathed to a spousal trust is deemed to be sold at fair market value.
C) Capital property, whether bequeathed to a spouse or to anyone else, is transferred on a rollover basis.
D) Capital property, whether bequeathed to a spouse or to anyone else, is deemed to be sold at fair market value.