Is the cost basis for series HH/H bonds inherited from my mother in 2016 the same as the accrued interest listed on the face of the bonds?

[business1]

HH Bonds Question

[DianeW]

The inherited value is the face amount of the bonds. The bonds were purchased at face value, then all interest was taxed as received.  Any interest earned prior to death, was reported as taxable income either in a prior year; or in the current year on the decedents's final return if any payments were made before death; or the estate tax return if there was more than $600 of taxable income after death, in the year of death (this would be distributed to a beneficiary on a Form 1041-K1).

Series HH bonds. These bonds were issued at face value. Interest is paid twice a year by direct deposit to your bank account. If you are a cash method taxpayer, you must report interest on these bonds as income in the year you receive it.  Publication 550 Investment Income and Expense