If in1983 my dad purchased ($1921) a leased lot and built a cabin, added utilities, transfered it to me in 1992 (cabin as 2nd home) valued @ $21200 / land $10400 (my dad died in1993) and I added a porch, shed, new septic, etc and sold the cabin in 2018 (valued @ $61600/ land $105900, would my basis be ($1921) plus all improvements?
