What property, if any, are eligible for the so-called “step-up in basis” upon the death of someone in Texas? Does it matter how things are “titled” or “Styled”? Consider persons (1) who were married and (2) who were widowed/single at death. Also, discuss the impact if the step-up in basis is done away with under a recommendation of the current administration to require the use of the deceased person’s original basis.