IBM was paying 27-year-old programmers just a little less than that in 1989...
For the purposes of the tax code, the value of anything received in payment is its market value.
It so happens that the market value of $20 bills (most of them, anyway) is $20. And it so happens that the market value of $25 American Eagle gold bullion coins (I note in passing that "bullion" is part of their official name) is whatever the market is currently paying for 1/2 troy ounce of 22kt gold (probably in the neighborhood of $500 these days, I shouldn't wonder).
The Gold Bullion Coin Act of 1985, which authorized the production of American Eagles, might perhaps have something to say regarding this issue. I'll see if I can find a copy...
He has not acquired a fortune; the fortune has acquired him. -- Bion