Please help me answer these questions

QUESTION 17 When property passes to heirs from an estate, what basis does the heir take in the property? O No basis FMV of the asset on the date title transfers Step up basis O Carry over basis QUESTION 18 Taxpayer successfully exchanges a building with basis of $500,000 and depreciations of $200,000 for blackacre of $1,000,000 and $50,000 cash. What is the realized gain on this exchange? 550.000 $1,000,000 $750,000 $0