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).
1 First Cause of Shortness of Breath: Body Demands More Air. 2  Second Cause of Shortness of Breath: Too Little Airflow. 3  Third Cause of Shortness of Breath: Trouble Transporting Oxygen in the Bloodstream.  Final Cause of Shortness of Breath: Lack of Oxygen in the Air. Sometimes, there's just nothing you can do to make things better. At high altitudes, the air is too thin to contain an adequate supply of oxygen for the body's needs.