I have a few questions about tax on a cash inheritance...

I am due to receive a cash inheritance (25,000) from my father who lived and died in PA. I live in MA. This is from his company's life insurance policy. A few questions...

1. As he lived and died in PA and I live in MA will I have to pay an inheritance tax to PA, MA or federal? How much would it be if there are any taxes to be paid to either state or the government?

2. Will I have to include this inheritance on my tax return as income or as anything else?

3. Is there anything else I should consider in relation to this cash inheritance in terms of taxes, filings, etc.

Thanks!