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@nern wrote:

all $3000 was taken in 179 acceleration.

this planter was sold for $1050

Wife's basis is $1500, husband's basis is reduced to $490, half the proceeds. This makes the adjusted basis $1990.

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I assume this jointly owned property is NOT in a Community Property State?

If 179 was taken, the wife's half has $0 Basis.

If it was sold for $1050 (assuming that was FMV at death), the portion for the husbands new Basis is $525.

For a total of $525 Basis.  After the $70 of selling expenses, that would be a $455 taxable gain (depreciation recapture).

As for your actual question ... you said the husband died in 2022?  Were the items sold in 2022?  Or were they sold in 2023?