Condolences on the death of your spouse. Because you were married for all of 2020, you may file as married filing jointly. If you e-file, simply follow software instructions. If you file a paper return, the IRS says to enter “deceased,” the deceased spouse’s name, and the date of death across the top of the return. Then enter your name on the spouse’s line as “filing as surviving spouse” or, if there’s a personal representative or other court-appointed person, that person should sign as such.
Increase in value of property due to market conditions. When you sell appreciated property, you pay tax on the appreciation since the date of purchase. When you donate appreciated property held long term, you may generally deduct the appreciated value.