Odd situation; unknown inherited property

Father remarried, then passed away 2002. House was in both names, but father's will said ownership is half second wife, half to be split between 3. We all assumed this meant whenever house was sold. Found out at sale in 2/2022, that ownership was transferred (but not on deed) at time of decease. 

All I read about capital gains is for residence - none of three lived there.

Also, county tax doesn't have records of house assessment in 2002. house sold for 175K, I think value was 125K in 2002.

 

I don't know how to report this.