Husband (deceased) was the "farmer" until 2019, when for unknown reasons, changed the proprietorship to the wife. So, I assume on any equipment bought before 2019, and fully depreciated, she has a basis of $0. Got it all figured out how to calculate the disposition of those assets (with the help of my go-to CPA friend). Does the calculation change when she is the farmer? How to calculate his and her basis and P/L? Everything was owned jointly. I am using an appraisal by the auctioneer for the cost.

I appreciate your help.