Where the IRS uses the term "bequest", they mean for that to include inheritance. For assets that you inherit or receive as a gift, details such as the name of the decedent, date of the will, etc. aren't required to be included on the form.
The $100,000 is the combined total of cash and property, using the fair market value ("FMV" on the forms) of the property on the day that you received it.
On line 54 you will list the date of death in column (a) as the "Date of gift or bequest", a description of what was received in column (b) (you can list "cash" for the cash and a brief description of the property "a home in Dubai" "land in Rome", "2022 Toyota", etc.) and then in column (c) you list the amount of the cash (converted to USD) and the fair market value of the property.
If multiple properties were inherited, list each of them on its own line.
If you have more information to report than there are lines, just print the additional information in the same format on a plain piece of paper, include your name and social security number on that form, and include it when you file.
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