In the details given, it sure didn't sound like there was -anything- of value inherited by anyone. Nor would the daughter have known about any tax liability until long after the medical and burial bills had been paid. If all that was left was food in the pantry, well-used clothing, some run-down furnishings, and family photos, she didn't inherit anything of "value". And she probably paid (will pay) cpabsd, our colleague, for preparation of that final return out of her own funds.
Based on the information as given, I cannot say that the daughter personally owes one penny of the $750.