Husband had schedule F with depreciable assets.  Husband became ill several years ago and stopped filing schedule F.  None of the farm asses were sold, they were converted to personal assets when he stopped farming and depreciation stopped.  There were no 280F or 179 issues at the time of conversion.  Husband dies in 2021.  Wife sells farm assets in 2022.  Wife was always a joint owner of the assets in question (while farming and while personal).  I know depreciation dies with the person for inheritance.  However, in this case, does the wife need to recognize any gain/loss/recapture on the sale of the assets?  She never filed a schedule F, it was the husband's business.  Would she be considered to have half the old depreciable basis?