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).
Second Cause of Shortness of Breath: Too Little Airflow Most of the time, when folks think of having difficulty breathing, they think of problems getting air into the lungs. Anything that restricts airflow deep into the lungsâall the way into the small sacs (alveoli)âgets in the way of moving oxygen into the bloodstream and moving carbon dioxide out of the bloodstream.