+1 Al. Coordinate with the executor of the will regarding valuation. Also note that if the inheritor was a named beneficiary for those items in the will, then it may be that the inheritance passed tax-free and may be disposed of without liability. This can depend on the overall value of the estate. Some states may have additional wrinkles based on value, too.
Potential Tax Liability
I have a friend who inherited many electronic items including those of the audiophile variety. Through ads on this site and others, he sold about $60k worth of equipment within this year. He is not a dealer and does not have a business, either physically or on paper. Most of the payment transactions were made through PayPal. He is now worried about potential tax liability. Sometimes he created invoices. Sometimes the money was sent through PayPal's "Friends and Family" option. The money was transferred from PayPal to his bank account periodically. It suddenly occurred to him about possibly having a tax liability. Made me curious too. Would these proceeds need to be declared as income to the IRS?