Also, since you can only deduct 30-50% of your Adjusted gross income. Even in the best 50% case, unless you have an AGI of $200k, you cannot simply deduct $100k (although in some cases you can carry forward for up to 5 years). That might be reasonable for someone in the bay area, but not for the average widow cleaning out a garage. Also, if you are a widow and have an AGI that high, you are probably very near the schedule A limitation on deductions to 80% (remember obama says you are rich).
Except that she can carry it forward for probably five years. Now shes only trying to deduct 20K/year and with even a modest income, will likely fall under 30%