Thank you so much, @GeorgeM777 for your answers and the additional information for California.
Just to confirm, the amount Son depreciates going forward would be 1/2 of the new total basis for the duplex (assuming the FMV increases year to year)? The rental side of the duplex has continually been in service since 1980.
Your answer to 6(1) has me thinking further. Doesn't the change to "Joint Tenant with Right of Survivorship" bypass the estate, or in this case, the trust?
