Real Estate Capital Gains after Inheritance

[tmarie1229]

After countless hours of online searching, I still can't find an answer to this question.
Summary:
*Father had a living trust that had our home and 180 acres of land in Dighton, MA. He passed and named me as the sole successor to the trust.
*I still have everything in the trust. But would like to take a 30 acre portion of the land and sell it to the neighboring golf course.
*Since there has not been a mortgage on this land in well over a hundred years (passed through the family) it would all be profit.
*Do I have to pay Capital Gains on the whole amount and would it matter if I used that money to build a few houses?

[Mr. Knowitall]

If the trust was set up properly, there should have been a step up in basis such that the new basis for the property is its value at the time of the testator's death.