Cost basis of intagible assets in sale of small business

I sold a very small business for $10,000. There were a few tangible assests, amounting to perhaps $800. The rest consisted of: a mailing list that I had created the computer programs I had written to operate the clerical parts of the business the name of the organization, its format and goodwill. I have no idea how to estimate the cost basis other than that of the tangible assets. Does anyone have an idea of what I should do, or where I can get the information I need. Thank you.

-- Jerry Bank Trenton, New Jersey Music is the language of the gods.

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Jerry Bank
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