So I read the thread on a GOE post from April 2025.(parvitstax)

In my case, a situation where the Will of the deceased grants an "option" to the designated beneficiary,  a 25% discount to market value ( a gift of equity, I believe) to purchase the home of the deceased.

If the beneficiary chooses to exercise the option, I believe the value of the discount ( i.e. GIft of Equity) "would pass to the basis of the beneficiary" ( in addition to their own contribution to the purchase) in the calculation of gain/or loss from any future sale by that beneficiary

Not interested at this time on issues regarding software use or how best to treat on any estate or inheritance tax returns.   

Agree/disagree?

Thank you all! Intriguing topic.