My client gave her brother a life estate in her farmland she inherited from her mother in 2013. Is is farmland used for orchard nut production, farm rental and soon to be residential rental. The life estate gave brother all income and control until death 11/1/23. My client reaquired the property subjected to a complete step up in basis as far as I understand. She had a date of death appraisal. But is is pretty vague because the history of the walnut production died with her brother and his widow is MIA.

The orchard was planted by my client's father 26 years ago and is mature and near the end of productive life. I can't find anything on how to place the depreciation value of this 50 acre orchard. It is being leased out under a production of net income arrangement. 

The 162 acre property had been seriously neglected for years due to health and  pure neglect. His widow took the earnings and neglected the maintenance. She's $500,000 in already against $65,000 of income. Any help, code, Revunue ruling or case history would be appreciated. I've done farms many years ago (40) and know the basics.  Will pay for consultation if needed.