Result might be different if the divorce happened before 1984 and the revision of Code Section 1041.  Just thought I would mention that in case someone doesn't remember the 1962 Supreme Court decision in Davis, which called divorce property splits a taxable event in many situations, and relies on the answers here for a different set of facts.

You can probably come up with another $62K in basis by finding the cost of new roof, HVAC, flooring, plumbing and bath/kitchen upgrades for the last 60 years.  It helps that Mom is still alive, if she is still mentally competent.