Example: Planter bought at $3000, in 2015, all $3000 was taken in 179 acceleration. Skip forward to 2023, Husband dies, wife is forced to auction off machinery. At auction, this planter was sold for $1050, with $70 in selling expense, net income of $960. Wife's basis is $1500, husband's basis is reduced to $490, half the proceeds. This makes the adjusted basis $1990. What do you calculate the gain to be?  

Someone posted somewhere (I can't find it now) that they entered a new asset with the new values. Does this sound feasible?