Bringing more than 10,000 from Iran to USA. The steps, amount of tax?

Mom is a USA citizen She is selling the property that was handed down to her There are currently no banks in Iran that can transfer the money to the U

Mom is a USA citizen
She is selling the property that was handed down to her
There are currently no banks in Iran that can transfer the money to the USA
I want to know the steps and the amount of tax she will have to pay on this money.
Please help!!!!!!! I have constructed IRS. Pretty useless not help.
Thank you in advance.

or:Mom is a USA citizen She is selling the property that was handed down to her There are currently no banks in Iran that can transfer the money to the USA I want to know the steps and the amount of tax she will have to pay on this money. Please help!!!!!!! I have constructed IRS. Pretty useless not help. Thank you in advance.

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