Sorry for your loss...
As the land was inherited - it has stepped-up basis that is a fair market value of the property at the time your father died.
That means - if you sell the property shortly after - there will not be any or a very little capital gain.
The best way from the tax prospective if your stepmother disclaim inheritance and you will be named as a beneficiary - assuming you are next-in-kind.
If that is impossible and your stepmother already became an owner of the property - she may quit claim deed to you - however that transaction will be considered as a gift.
As the gift value is above $12,000 per person per year - your stepmother as a donor would be required to file a gift tax return.
However she will not likely have any gift tax obligations unless the lifetime limit of $1,000,000 is reached.
In additional - if your stepmother will apply for any public benefits - Medicaid, housing assistance etc - she will be required to report the gift made within five years.
Tax Preparer
Taxes, Immigration, Labor Relations