No, it doesn't sound right.  People don't pay tax on inherited houses.  You should focus on the story, not the numbers, especially since this is all pre-Covid.  The value of the land is irrelevant.  She inherited a property that was worth $310,000 once the insurance work was completed.  Or maybe it was worth $300,000 and the landscaping added $10,000 value for her $14,000 cost.  If she doesn't need a capital loss and you're worried about how it looks, say it was worth $290,000 in January 2019, and allow for 5% appreciation.  Then add the $14,000 landscaping.