First, I am very sorry for your loss of your spouse.
Second, reporting the sale depends upon whether you sold the equipment for more than it was worth than when you received it as an inheritance. Typically, used equipment would not increase in value and therefore there would be no gain, which means no income to report.
Here is more information on the sale of personal property items, plus an IRS link regarding the sale of inherited property.
https://ttlc.intuit.com/replies/3995054
IRS
FAQ: Gifts and Inheritances
