Check with an accountant as well. If it is a documented inheritance less than a certainn amount(for the life of me I cant remember) 250K comes to mind then it is not reportable as income for tax purposes.
But if she was an owner of the prop then capital gains on foriegn investments comes to mind,

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86 300SDL. 250,xxx on #14 Head. One eye always on temp gauge.. Cruising towards 300K