Good evening. You would pay long term capital gains tax of 15% times the gain at the federal level. Your gain amount would be $5,000,000 less whatever your mother's basis in the 101 acres was as it carried over to you when she gifted it to you. You would pay tax at the rate of 3.92% in SC state tax.
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The information given here is not legal advice. As all states have different intricacies in their laws, the information given is general only. This communication does not establish an attorney-client relationship with you. I hope this answer has been helpful to you.