TP solely owned a rental property in Illinois that was reported on a schedule E.

In 2019 when he learned he had cancer he added his wife to the title.

TP died in December 2021.  How is the depreciation handled.

My understanding is that the spouse inherits his 50% at FMV and will use that to begin depreciating that portion.  I am not exactly sure how to handle the other 50% since she did not "own" the property until 2019.

Advise would be appreciated.

TIA

Roberta