Taxpayer's husband passed away in 2010. Unknown to her, her late husband owned cattle that he kept on someone else's property. The landowner retained, fed, and cared for the cattle after the husband's death, then sold them in 2012. He then presented the widow with a check for $39,000.00. She wasn't in the business of farming. Would this be inheritance or should she file Schedule F, claiming the FMV of the cattle as cost against the sale?