"At least two California courts have ruled in landmark decisions that a quitclaim deed does not negate community property ownership. If real estate is acquired during the marriage, this fact overrides the provisions of any deed that transfers title into one spouse's name alone."
". . . the surviving spouse anywhere in the U.S. would be entitled like any other heir to the stepped up basis on inherited assets previously owned solely by the deceased."
질문자분의 경우도 혜택을 받을 수 있다고 하네요!
". . . if you inherit property and later sell it, you pay capital gains tax based only on the value of the property as of the date of death." (TITLE 26-INTERNAL REVENUE CODE. § 1014)