Minimum you would want are following:
1. Electrical outlet at TV locations - Top and bottom with chase for AV ports. These parts are cheap and concealed setup will give the new buyer confident that the house was well prepped and considered.
2. CAT5 or 6 from basement to main living, and potential office area on other floors.
If you are serious and ready to spend about $5,000, have them run from main box to all rooms.
3. Coax to main areas
4. In ceiling speakers in living/kitchen area is a good idea. Zoning them separately is not necessary unless you are planning to build a A/V closet.
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