Step-up basis and non recapture depreciation

[AccTaxMan]

Taxpayer passed away in 2013. There was a rental property held as a community property with his wife at the time. Now the wife wants to sell the rental property. There should be minimal to none capital gain because of the step-up basis.

But how the depreciation that they have claimed out of the rental property before the taxpayer passed away should be handled?

[Maribeth]

There is no depreciation to recapture. All of that went away upon the death of the spouse.