1. Yes, you can and should add to cost basis.2. SWAG method is acceptable in all cases other than an audit. If you are really worried about it, try to estimate a date range in which your parents may have purchased, and check stock prices within the range. This can be done on the internet (there is a site whose name escapes me that does this-any Fools know it?), or you could check with your public library's business research section. While not precise, it will at least tell you if your remembered purchase price is reasonable.
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