Investors & landlords

I may be missing something but I don't see how IRC 691 (a)(4) helps in this case of an inherited installment sale income. Mother will have to pick up the income, report it as a capital gain (as was done on prior joint returns) and pay the 15% capital gain tax rate because her filing status changed to single.  And she will not have the choice of stepping up the basis of the farm because it was an installment sale per (IRS publication 559, page 9, Survivors, Executors, and Administrators.). I'm trying to find something that proves me wrong but I don't think this does.