Real Estate Inheritance

[Kevin Duke]

Hello. I need your expertise on a matter of real estate inhertitance. Subject A is leaving Subject B his home upon his passing. Subject A's total net worth is roughly 6 million dollars. The property is located in Palm Beach county, Florida with an estimated worth of $850,000. What is the best way to set up the inheritance to minimize income taxes? As I understand it, Florida does not have an inheritance tax on property, and the federal inheritance tax is levied on estates greater than 12 million dollars. 

Any advice would be appreciated. Thank you in advance for your help.