Sale of Second Home that included a Boat in the sale price

I sold a second home, and a boat was included in the sale price. The boat was written in the real estate contract as part of the deal. I know I can only add improvements to my cost basis but was wondering if the fair market value of the boat has any bearing on a deduction of the sale price or can be added somehow to the cost basis of the property? Obviously, I am trying to minimize capital gains.

 

Thanks in Advance!!