your stock basis line 1 of 7203 should be 51% of the sums of lines 22 thru 26 at the beginning of the year and line 15 should be 51% of the sums of lines 22 thru 26 at the end of the year for you
the 7203 for your spouse should be the other 49%
if cash is the only asset and there are no liabilities then 51% of the cash beginning of the year/end of the year should match line 1 and 15
and 49% of cash should match the spouse7203 lines 1 and 15
