Your tax is not owed until the year property is sold. Your cost/basis is the value on date of the decedent's death. (Condolences), which per your message is $75 per share. So if sold by the end of 2022 for $100 per share, you would report a $25 gain on sale for each share sold. If not sold until 2023, it would be reported in 2023.
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