they all cost of sale or add to basis. you get no tax benefit from those expenses.
with a personal residence, the only things you can normally deduct are mortgage interest and real estate taxes.
the charge on the closing statement for unpaid real estate taxes is deductible on Schedule A just like if you had paid them - you did because the money was taken out at closing. however, the schedule A deduction for taxes is capped at $10,000 ($5,00 if MFS)
by the way, should you get or have gotten a 1099-S you'll need to report the sale even though the gain is eliminated by the exclusion. if you do not report it, the IRS will assume a ZERO basis and issue you a bill for the $321K capital gain.
