The new basis for the surviving spouse would be equal to the fair market value on the date of death plus the original basis divided by 2 or $100,000 + 50,000 / 2 = $75,000. In other words, half of the assets receive a stepped up basis â not too bad.
1 Heart disease or heart attack (in this case, shortness of breath may be accompanied by swelling of the feet/ankles). 2  Lung disease. 3  Emphysema. 4  Pneumonia (breathlessness often accompanied by high fever, cough and mucus). 5  Asthma or allergies. 6  Anemia (other symptoms characterized by fatigue and pale skin color).
There are a number of things that can cause shortness of breath, and you may be able to discover the cause by looking at other symptoms. For instance if you are having shallow breaths and this is accompanied by wheezing, you may be experiencing asthma.