Hi Andy,
Just ran a quick search on Scotland's People and found that Jessie died in Elgin, Moray.
Then checked Moray Libindx and found Jessie:
http://libindx.moray.gov.uk/mainmenu.aspBiography Details
Reference No.: NM054840
Surname: MCRAE
Forename(s): JESSIE
Maiden Name: FOWLER
Date of Birth: c. 1848
Marriage Details
Spouse's Name: SIMON MACRAE
Marriage Narrative: PARENTS OF SIMON ALEXANDER MACRAE
Death Details
Date of Death: 27 DEC 1904
Age: 56
Headstone Ref: Ne(E)32B
The headstone ref is from New Elgin Cemetery, East section. It doesn't look like anyone else is buried with her so Husband and Son may be buried in Tomnahurich Cemetery, Inverness.
For further information you should download Jessie's death cert from Scotland's People.
Hope that helps.
Lynn