Foreign Real Estate Inheritance?

1

Trying to figure out the best way to handle my Moms property in Costa Rica. My father passed away last year and now my mom needs to open the probate on their property to change ownership either to herself only or another option is to change it to me and my sibling only. The advantage of changing it to me and my sibling is that we won’t have to open probate later if my mom were to pass away. However she is undecided if she may want to sell the property at some point in the future and we are concerned what the capital gains tax implications may be in that case. My sibling and I both live in the US. The property is probably worth somewhere in the range of 300-400k and was built 20 years ago for less than 100k. Probate in Costa Rica is costly, about 20k from what we can tell.