Sean and Jayden’s basis in the home after Brittney’s death

  Brittney purchased a home eighteen years ago for $750,000. She married Sam two years ago when the house was worth $2,250,000. Brittney and Sam live in a community property state. Assume Brittney died today and gave her interest in the property to her children Sean and Jayden. The property is currently valued at $3,000,000. Question 26: What is Sean and Jayden’s basis in the home after Brittney’s death? Question 27: What is Sam’s basis in the home after Brittney’s death? Question 28: Is the house included in Brittney’s probate estate? Why? Question 29: If so, what is the house’s value in Brittney’s probate estate? Question 30: Is the house included in Brittney’s gross estate? Why? Question 31: If so, what is the house’s value in Brittney’s gross estate?