Inherited property has great advantage to the heir, if it is a r

the heir can continue to deduct depreciation in addition to what has been deducted by the deceased based on the original purchase price.

For example, father bought house for 100k 40 years ago. Fully depreciated 90k (land was 10k at time of purchase).
Son inherited property, assessed for 1M( 500k land and 500k improvement). Son can continue to deduct depreciation up to 410k.