Don't understand why you're asking all these questions. It can't be any simpler. In the assets/Depreciations ection click "Add an Asset". Select rental real estate, then residential rental real estate.
Then enter a property description. In the COST box enter the entire FMV of the property on the date of the original owner's passing. Then in the Cost of Land box enter the amount of COST that is for the FMV of the land on the date of her passing. For date purchased/acquired it's the date of her passing.
Then it's purchased new, 100% business use and the start use date is the date of her passing.
Then click Continue until returned to the assets lists. You're done.
