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).
These two factors combine to cause shortness of breath. Congestive heart failure that leads to pulmonary edema may be caused by: 1  Heart attack, or any disease of the heart that weakens or stiffens the heart muscle (cardiomyopathy)  Leaking or narrowed heart valves (mitral or aortic valves)