Client's spouse owned a business in 2023.  Spouse used a vehicle 100% in business since 2021.  Vehicle fully depreciated under Sec. 179.  In 2023, spouse suddenly dies in Sept.  Surviving spouse wants to keep the vehicle.

4797 doesn't seem to fit.  Do I need to recapture depreciation in 2023 based on the conversion to personal use?  If so, what form(s) do I use to do this.