Business & farm

I have a similar issue, and understand what needs to be done; just not sure how to do it in TT Business. 1 of our 11 limited partners died, and his share has now gone to his spouse.Our partnership owns land with pine trees, so both the land and the trees get a FMV adjustment .  How do you reflect the FMV basis adjustment, such that when we cut/sell some trees, her K1 reflects a lower capital gains than the other partners?