A couple of comments:
- Was there an estate return prepared when your husband passed? Or how are you arriving at what you are calling "reset"?
- Section 1250 will only apply if you have a gain, and based on your current facts, that is not the case; at least based the the actual figures you indicate in your post.
- So at the moment we don't have sufficient information to help, but if you input the details into TT based on what you are saying, the current result does not make sense. Go back through and revisit this as you would be surprised at the number of users that find the error when going back again and looking at ALL the questions and input.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
