Inheritance tax on cash inheritance to non-blood related friend?

Two people who are best friends have a joint bank account. One person dies and wills 1/2 of her remaining estate to the best friend, which involves a total of $46,000 from the joint account. Is this cash inheritance to a non-blood related friend taxable, and will she have to pay an inheritance tax? All the answers lean towards no, but I haven't found a fact specific answer that involves non-blood related people. Any help would be appreciated. State is Pennsylvania.