The father passed away a few days after the fire happened which was January of 2019. The insurance company had the home rebuilt by June of 2019. The daughter finished the landscaping during the Summer months in 2019 and then sold it in January of 2020. This was also not a high dollar home. The debris that was removed from the property was the burnt remains of the house and garage which was a considerable amount. The RMV on the property tax statement is in line with the price that land is selling for in the area so that is why we were going to use it to value the land. It seems that adding the restored value/cost of the rebuild would be more reflective of what she would of inherited if it had not burnt down. The home was a newer home and the insurance company pretty much put it back to what it was before the fire which was at a cost of $160,477. If I use the $80,000 for the RMV of the land and add the $160,477 for the rebuild and the landscaping at $14,000 plus closing cost of $17,535, I have a total inherited basis of $272,012. The home sold for $310,000 so she would reflect a gain of $37,988. Does that sound right?