Business & farm

I guess I should’ve been more specific. What I need to change is her cost basis in the trees, for example. Due to the death of her spouse, her cost basis would now be the fair market value of the trees on the date of his death, whereas everyone else must use the original cost basis. So when we sell some of those trees, her net capital gain would be less than theirs, but I don’t know how to adjust just her cost basis.