Kraen

Hello. I am trying to figure out tax implications in case my family struggles with currently. Please confirm my assumptions are correct. 1) My late parent has mined bitcoin. His spouse, my surviving parent, has inherited it. // There is no tax on this bitcoin. The cost basis of the bitcoin is fair market value at the day of my late parent's death. 2) The bitcoin was then gifted to me by my surviving parent. // There is no tax to pay, and there will not be unless my surviving parent perishes within next 7 years. I inherit cost basis of my surviving parent. 3) Once I dispose of the Bitcoin, I will have CGT to pay depending on if I achieved gains, or loses based on the bitcoin's cost basis. Please, can you confirm if my assumptions are correct? if not, what is incorrect? Thank you.