Secondary home sale which was inherited from parent

[CG1563]

Thank you Amy for the quick response...  

Sorry for the confusion..  the property was transferred from the Parent to her child (my spouse) 5 years ago.

The Parent (mother) passed away in 2022.

In regards to the cost valuation to determine a gain or loss (long term), no record of the cost basis because the property is 60+ years old (Parent was the original owner)  Suggestion on what can be used as a cost basis?