Given that you appear to be self-employed, it's it doesn't seem that you would be disabled or chronically ill in a way that would qualify you as an Eligible Designated Beneficiary, so you would have no choice but to use the 10-year rule as fanfare indicated.
Since your mother died in 2020, the entire balance of the IRA must be distributed no later than December 31, 2030. Although no intervening distributions are required, it's likely to be beneficial to not leave the entire balance in the inherited IRA until the last possible moment, throwing all of that income into a single year, particularly since the tax rates are currently schedule to return to the previous higher levels after 2025.
