1992 Close AM Lincoln Memorial Cent Variety
You have a close AM for 1992 (No Mint Mark) Philadeplphia Mint and 1992 D (Denver mint) and these are different reverse designs. For the Close AM you have the A and M in American almost touching and the designer initials are in a different position in relation to the Memorial and are a different style.
If these areas are damaged on the coin then it is unlikely to be authenticated as a Close AM if these features can’t be determined as this particular reverse 100%. This Close AM reverse is found on business strike coins only and is catalogued as FS-901.
Values begin at around $1,000 for circulated examples and a PCGS graded and certified MS67 has sold for over $25,000. It is rumored that these are retired or accidentally used proof dies since the proofs for this year have the same FS-901 reverse, but the business strikes are valuable not the proofs.