This scenario is not complicated if @Lynn59 acquired 100% of the rental property from the decedent.
In that event, the property gets a full basis adjustment (step up to fair market value on the date of death).
Any accumulated depreciation deductions essentially disappear; depreciation deductions would begin with a new 27.5-year recovery period and basis (fair market value on the date of death).
Land value would be allocated based on that same fair market value on the date of death.
EDIT: Note that my original post can be disregarded since @Lynn59 acquired 100% of her interest from her husband (the decedent). The "split basis" would only have applied if the property were jointly owned.
