I concur with @Opus 17 clarification on both points.
See the attached brief discussion:
https://www.calcpa.org/public-resources/ask-a-cpa/home-property/tax-issues/do-i-get-a-step-up-on-my-...
*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.
