How to determine step-up basis for assets with useful lives from 5 to 27.5 years that accumulates with rental over several years that hasn't fully depreciated?

Ex. 1: Kitchen cabinets purchased new in 2012 for $18,000. Life - 27.5 years. Adjusted basis as of dod = $13,095. FMV?

Ex 2: Fence costs $636 in 2012. Life - 15 years. Adjusted basis as of dod = $309. FMV?

Ex 3: Carpet for all rooms purchased new in 2018 for $7,000. Life - 5 years. Adjusted basis as of dod = $3,360. FMV?