you need to find out the Fair Market Value on the day she died in 2019. Whether the 195K is 2/3 of FMV as used for inheritance taxes in PA is unknown
it would seem your older brother owned 1/3 and did not inherit a portion
for you and your sister the tax basis for gain or loss is 1/3 of the FMV on date of death. if 195K was the true FMV of 2/3 of the property than each of you uses 1/2 as their basis
from the gain your share of selling (certain closing costs) costs would be deducted
your older brother, it would be chis cost basis.
