[f-]

You can refuse to accept an inheritance. It goes to whoever is next in line. If everybody refuses, the state gets to keep it.

[anticensor]

You only get to refuse inheritance in full in most jurisdictions. You do not get to pick and choose to refuse.

[kijin]

Hence GP's counterfactual, "if this piece were the only thing you inherited and you were broke".

[jacobush]

Sad though to refuse a 500k USD house with a negative 29 million USD bird in it.

[crystaln]

Ok, fine - let's say you're going to inherit $100k and the art.