Yep, I found that, thanks!  It's an interesting issue, since the vehicle was used 100% for business for 8 months, then the spouse barely drove the vehicle for the last 4 months.  When you look at the mileage for the year, the car is still way above 50% for business, and close to 80%.  All of the schedules for business use seem to want an "average".  But for the death of the one spouse, the 50% would not be triggered.  California is a whole other story.