That's why I included "unless." "and unless the divorce triggered a step up in basis"

"Internal Revenue Code Section 1041 It specifies the rules that apply to property transfers between spouses who are divorcing or divorced. Property transfers that occur within one year of a divorce or in connection with the divorce are treated as incidental to the divorce.

The asset is not subject to taxation and carries over its basis to the receiving spouse."

There has not been one event described in this chain of ownership that included a step up in basis, then.

83000 - 16250 = 66750 for everyone