Finding the value of an inherited burial plot in 1997.

[Bur25]

My spouse inherited a burial plot from his father in 1997 and sold it in 2024. How do I find the value of the inherited plot in 1997? I need this information in order to do the taxes as he received a 1099-S from the cemetery. All suggestions are appreciated.

[Bsch4477]

The cemetery should have records showing historical sales data.