Could you email me at email@example.com. The value was confidential with Antero.
My thinking on this is the value was zero as in the 80s and 90s land was sold with no value placed on mineral valve only surface, after 2000 the value was an issue,,,,,,,,,,
With all the ambiguity involved I would say whatever is most advantageous for you tax wise. The IRS is understaffed and underfunded. They probably could care less what you say the value is. If they do I would let them call you out. Just my opinion and I certainly am no tax pro.
Thanks all. Answered my questions to the point I know what I need to do.