My client has four rental properties. I indicate one sample here. The other three would be the same

The taxpayer and spouse own the property together as joint tenancy in CA 

The cost of basic property was in service 2013  $100,000 and prior depreciation $80,000 before spouse's death in 2022

2022 spouse passed away. The taxpayer appraisal the property DOD (or alternate value  in 6 months) $300,000

Q1: How correctly to count the step up basic cost of the property: her part $50000 ($100000/2 still remain the same) + spouse part (she inherited $300000/2)  $150000=$200000

Or it is automatic to step up $300000 on 2022

Q2:

Per my understand, prior depreciation before spouse's death is NOT relevant any more?  How to code "mass out of service or retired property" related to prior DOD of spouse OR  just delete that asset prior DOD in Proseries Professional and just  input the new asset on DOD 

Q3. When the surviving spouse  sells the property, we dont have to worry about prior depreciation prior dod of spouse any more (before 2022). Am I correct ?

Any advice would be appreciated, specially in tax seasoning