 And I'm going to have to pay taxes of 46,000 bucks because you did this. Instead, she could have just stayed in her own stinking house and left it to me in the will, and I wouldn't have to pay these taxes. Because you get what's called a stepped-up basis upon her death. Your basis becomes what the value of the house is at market value at the time of death. So if she dies and the house is worth 360, you sell it for 360, you have zero gain. You put 100% of those dollars in your pocket.