Federal Taxes: Do People Owe Taxes if They Immediately Sell an Inherited Home

I got into an teeny debate with a friend of mine. His grandfather is very ill hospice and he is set to inherit the house (through a life estate and he is the remainder). He is planning on selling the home once is grandfather moves on (like asap). I said "I think you may owe taxes on that" and he said "isn't that under generation skipping tax on grandpa's estate"? We sat there looking puzzled at each other.

The house value is 95k and my friend is married. Will he owe taxes on that?

Federal Taxes: Do People Owe Taxes if They Immediately Sell an Inherited Home