No. You do not get any deductions but you can add the cost of improvements to the purchase price of the house to reduce taxable gain.
You are taxed on: Sales price - sales expenses - purchase price - improvements.
You can include estimates. If you are audited, the IRS can disallow anything you don't have a receipt for so it's up to you about what you want to claim. It's a bit late now, but if you have pictures, you can show those in an audit, bring cost estimates and discuss that with the IRS.
You can include your roof replacements.
As super Tax Champ @xmasbaby0 said, if you qualify for an exemption, you only have to reduce any taxable gain below the exemption amount.
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