My client and his former girlfriend bought a home together.  He is the only one on the mortgage, both on the deed.  They broke up and sold the home in June.  Only one 1099-S sent, in her name only, showing gain of $475, 000.  (They no longer speak.)  At the time, my client took $220,000 and she took $255,000.  He has no closing statement or any other documents relating to this sale and claims no access due to distrust in the realtors involved being from "her camp".  Is it okay to estimate here and to mark as such since gain is under the $250,000 and they pass ownership/residence test?  Am I to enter the totals, reduced by half for purchase price for adjusted purchase price and amount realized, reduced by half, plus his $220,000 as adjusted sales price?  I cannot seem to find guidance anywhere, and I am hesitant to use estimates rather than actual documents, since I am concerned he's going to be rejected or investigated.  Any advise would be greatly appreciated.  Thank You!