Investors & landlords

I inherited the royalty interests on several oil and gas properties from my father, who died in 1996. I started receiving monthly payments from these properties in 2013, and have been getting these ever since. Recently, I got an offer from a company to buy my interests in these properties.   Every site I've looked on says that the income threshold for any tax liability on long term capital gains is $39,375; there is zero liability for incomes below that.  My income this year will be less than $24000; two-thirds is SSRI (I'm retired), one-third is the royalty payments. The offer I received for these mineral rights is $32000.  Question: If I decide to take this offer to buy my interests, will I have to pay a LTCG tax on this amount, or an amount adjusted by subtracting the FMV of the properties at my father's death?  Thanks