The Sale of a Home in the Trust

[trust812]

My understanding is there are no taxes when selling a home in a Trust unless the home has appreciated since the death of the Grantor. My father was the Grantor and passed away in September 2024. I am the Trustee and in the process of selling his home now. The realtor did a very through Comparative Market Analysis (CMA). Do I still need to get a formal appraisal to establish a base price when my father died or is a CMA good enough for the IRS should I get audited when reporting  the sale of his home on a 1041 form? Thanks!