Inherited my home in 2012 when my mom died, I lived w/ her until she died. I lived there until Jul '16. Selling to friend for 95k, appraised 167k. Tax roll 110k. Taxes?

What are the taxes implication on myself and/or the buyers(my friend)?  I took a HELOC in Mar '16 to buy a small piece of land and a small house in total 65k, I have been paying on that monthly since then.  I did rent the house I want to sell out for 650 to one family, and 800 to another during which went straight to the loan.  The house has been vacant since June 2020.