After further review, given that your Disney points are a type of flexible timeshare where property ownership is based on a "right to use" model as opposed to actual ownership, your maintenance costs/fees would not be part of your cost basis. Based on your post, your Disney points represent personal use property, as opposed to investment property, and the costs associated with owning these points are neither tax deductible, nor can you include them in your overall cost. Therefore, your cost basis just includes your original purchase price.
@2013sho
[Edited 03/13/2023 | 11:35am PST]
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