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).
Third Cause of Shortness of Breath: Trouble Transporting Oxygen in the Bloodstream. Some things can prevent the bloodstream from adequately carrying oxygen from the lungs to the cells of the body. There are two problems that happen fairly often: carbon monoxide poisoning, which blocks the ability of the red blood cells to hold onto the oxygen molecules