Taking a look at the conversation and your previous responses, it appears that your main question is whether the buyer's appraisal of the property that was inherited and sold can be used as the fair market value of the property as of the date of death.
Since real estate prices may have been volatile in your area, my recommendation would be to contact a real estate appraiser or real estate agent and get their opinions on how the appraised value may have changed between the date of death and the date of the buyer's appraisal. If the real estate market was fairly stable, there may not be much difference, if any.
Document your research and efforts to determine the fair market value as of the date of death just in case the IRS questions your return.
My condolences for your loss.
@hyaduckh
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