The property was sold in 2024.  At the time, it was owned by the surviving two brothers, o0r did Brother #3 have other heirs, like surviving children?.  There is no return required for the brother who died in 2022.  The basis of his 1/3 share would be FMV in 2022.  Who received that share?  Brother #1?  Brother #2? Both of them in equal shares?