1031 Exchange on Split Inheritance

[Gabriel Mendez]

My mom recently inherited a house from her dad after he passed. Once the house sells it will be split between her and 3 other siblings. It had been rented for the past 20 years by the same tenant who is now giving them issues and they are needing to go through the eviction process now. That is a whole other story... 

My question is that once the house sells is she able to take her split of the proceeds and do a 1031 exchange to another property to avoid taxes? Its going to be a pretty sizable figure and she is looking into possibly purchasing a duplex or triplex. I just want to make sure that she goes about this the best way and minimizes her tax liability. 

Any advise or thoughts on the situation is appreciated.