How Much Is A Priceless Painting Worth?

How much is it worth?
Like you I wouldn't want it above my fireplace, but tastes differ.
Part of the assemblage is a stuffed Bald Eagle - so it is illegal to sell or buy it. So it is truly worthless. You can't exchange it for a bent penny. But some lucky people have just inherited it.
But apparently Bob the Painter is considered famous so the IRS appraised its value at $65M.
The federal government forbids the owner of Canyon to sell it, and forbids anyone to buy it. But the tax for inheriting it? Plus a penalty for daring to declare it worthless? $29,200,000.