2018 Mr Smith buys house for 88k in his own Trust's name. 

2019 Mr Smith transfers house from Trust and records deed in his name AND add's my client's name to Deed.  

2021 Mr Smith dies.  Client finds out his name is on deed after death.  Client sells house for 140K.

Client receives 1099-S.  What should I be using as cost basis on the sale? 88K?  FMV at date of death?

Never had this situation before and need some help and guidance.

Many Thanks!!!