Another case of the tax tail wagging the obvious-financial-decision dog?  She's afraid of paying tax, but not of continuing the business?  Or maybe she knows it has to be sold, and is just asking how much of the proceeds will be needed for taxes.  It sounds like there is an estate involved here, so the answer depends on what other assets it owns and what it plans on doing with them.  And it's not just payment of taxes she should be concerned about - probably not much, because any gain might be offset by selling and administrative expenses -- but payment of other estate debts.