Yes, there is a FBAR reporting requirement to report foreign accounts that exceed $10,000 at any time during a calendar year. Turbo Tax does not handle this reporting for you but you would report your FBAR here.
For the FBAR, you would only report the amount that is in the bank account but not the apartment. Same goes for 8938 but the inheritance of the apartment does need to be reported on 3520.
If the apartment is sold, the sale of the apartment does need to be reported. Also if the apartment is rented, rental income would need to be reported also on your mother's return.
@tschapira
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