Cheapo rental.  They bought it at bankruptcy auction.  Original cost $58,932, $20,000 allocated to land, depreciable basis $38,932 .  Accumulated dep to end of 2018 was $10,441.  Surviving wife will have half of these.  The appraisal on the date of death is $148,270.  Her half of that step-up value is $74,135.  Her total basis is her original half $29,466 plus $74,135 half the FMV at DOD total of $103,601.  Allocation to land in her original half is $10,000 and $25,206 in step up half.  The surviving wife sold the rental for $75,000 in 2022.