I was just thinking what TA spelled out - when does the crop get valued?  At the time of death?  At the time of death is when the dad's portion of management stopped, and so it was completely the brother's management from that point forward?  So, there can be an argument made that the crop would be valued at that point.  Which to say, would be "Zero".  In June, the costs are in, but there is no harvestable crop.

What do you mean the sister needs to be made whole?  If she is getting out the input costs, doesn't that make her whole?  She is surely not at a loss.