Happy Weekend! 

I have a prospective client whose spouse passed a few years ago. They married a little later in life and he had an established business with a building and property. She wants to sell the building/property now but is afraid of the taxable ramifications. It's been a long week, and I think I am overthinking this one, but is it just whatever gain there is from the step up in basis from when he passed even though they are married? 

Thanks everyone, 

Dawn