I don't think 90K is relevant any more.

来源: 于 2014-10-17 12:03:05 [旧帖] [给我悄悄话] 本文已被阅读：次

Your heir's cost basis is 300K, as if he/she buys the property at 300K in the day you die. He/She needs to calculate depreciation basis based on 300K.