100k seems like a lot, but I guess its possible depending on the value of what they inherited.  Youre trying to decide if this tax can be included as state and local taxes? 

https://www.nolo.com/legal-encyclopedia/nebraska-inheritance-tax.html

Client inherited an operational farm from an uncle in Nebraska. She paid an inheritance tax according to the link you sent. I don't suppose there is any DEDUCTION anywhere for something like this whether in Nebraska (where she files taxes on the farm income sourced there), or on federal return.

So I googled this question, and here's what this other site said:

"Federal estate taxes are not deductible, but state inheritance taxes are deductible on your federal taxes.Enter the amount on Schedule A. You will enter the amount of line 8, which is "Other taxes." You will also need to write that the amount is a state inheritance tax. This amount will be totaled up with all your other deductions and be used to reduce your taxable income. This, in turn, reduces the amount of federal income tax that you will owe." The site is called Sapling

So this would be a huge deduction for my client. It's contrary to the link you found.