My parents owned a house in Korea before they immigrated to the US.
My mom, who is currently a US permanent resident, is planning to sell the house in Korea and transfer the money to the US.
She is planning to transfer the money to her own US account.
The amount will be around $70,000-80,000.
I understand that there is no tax for transferring money into the US but is there any tax regarding to income that she is obligated to pay?

Thank you for your help.

She must declare the profit on the sale and claim that profit as long-term capital gains using Schedule D and Form 8949.

If it was main home of your parents that is they owned the house for two years in last five years and lived in the home for two years in last 5 years, the profit up to $250,000 (or 500,000 if joint property) is not taxable. In that case you do not need to report the sale. Your U.S. Tax Return: Profit From the Sale of Your Home

Also unless needed right now, why do they need to transfer the money to the US.