estate, Suuello dlew bicepunS. 50.In which of the following situations would the entire property transferred at death receive a fully stepped-up basis? (A) income that is included in the decedent's gross estate as income in respect of a decedent appreciated property acquired by the decedent by gift within one year before death if, upon death, the property passes directly or indirectly back to the original donor or the original donor's spouse (C) property held in joint tenancies between spouses that is received by the surviving spouse upon the death of the first spouse (D) property that passes to another because the decedent owned a fee simple interest in the property