Hey @DianeW777
I am reading your response because I've been looking at a similar circumstance pertaining to one of my clients. I've went through it a couple of times and the statement "Or you could just stop at the stepped up value divided by 4 owners immediately preceding death" with the value of $18750 equaling the same $18750 value derived from taking into account your whole calculation only seem to equal one another by coincidence. If you were to change that the father had paid $30,000 for the property in 2019 you wouldn't be able to say "Or you could just stop at the stepped up value divided by 4 owners immediately preceding death".
