Correct, if the vehicles became business assets of your business on the date your wife passed, then that would be the date you enter on your Schedule C, with an an adjusted cost basis of $0 as the vehicle was fully depreciated.
If your spouse's Schedule C had no activity in 2024, you would NOT include that Schedule C in your tax return for 2024.
Just remember that when the vehicle is disposed of, you will have to record the taxable gain on your tax return, since they were fully depreciated.
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