No interest accrued in the escheated funds. The funds resulted from mineral rights my mother inherited that were unknown and not generating income at time of her death and her probate. Ownership of the mineral rights transferred from my mother to me as her heir in 2021. Going forward I will receive income from the mineral rights and pay taxes on the income. But the escheated $3000 that accrued in my mother's name and was escheated to Iowa Unclaimed Property during 2010-2021 and were transferred to me only when I proved I was her heir in 2021, should it be treated as inheritance or a gift or taxable, and if taxable where do I report it in turbotax?