 is current market value. And so your tax is based on how much above current market value it is. It's called a stepped-up basis. Okay? Okay. You do not get taxed on what he paid for it. You get taxed only on what it's worth at the time of his death. And if you sell it within six months of his death, it is presumed to have been at market value by the IRS. Okay? So you've got no taxes. Okay?