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?