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Head to dealer with DMV registration or insurance paper work and order a new set. He'll need his VIN which will be on the registration papers anyhow. Then make a copy to have on hand in the event of future loss.
92 doesn't need to be programmed. Transponder keys doesn't start for LS's till 97. That is if you just want a basic key and not the "sidewinder" key. Basically what RA40 said.