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).
Back to TopCauses. Shortness of breath has many different causes. For example, heart disease can cause breathlessness if your heart is unable to pump enough blood to supply oxygen to your body. If your brain, muscles, or other body organs do not get enough oxygen, a sense of breathlessness may occur. Breathing difficulty may also be due to problems with the lungs, airways, or other health problems. Problems with the lungs: Blood clot in the arteries of the lungs (pulmonary embolism)