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).
Inflammation of the lungs and bronchial tubes are also common causes of shortness of breath, as is injury to the respiratory tract caused by smoking or other toxins.Shortness of breath may occur with injury to the lungs, such as a collapsed lung (pneumothorax).nflammation of the lungs and bronchial tubes are also common causes of shortness of breath, as is injury to the respiratory tract caused by smoking or other toxins.