if you lived in the home for more than the last 2 years, and you are married, and the sales price is less than $500,000, then even if the cost basis from 1989 is zero, there is not going to be any tax in any event!
Personally, I wouldn't spend any money on an appraiser and just list some nominal value as the 1989 cost basis - it's not going to matter. Just guess on what you think it was.
@suwagner
