What do you mean by "capital expenses"?
Do you mean improvements you and your brother made after the gift?
Typically, you and your brother would have a carryover basis (i.e., take your mother's adjusted basis) which would be $14,000 divided between you and your brother (equal shares being $7,000). However, your mother most likely made improvements to the property during her 28-year span of ownership so you should look for any records relating thereto.
