I'm not sure what "Selling broker credit buyer Non Recurring Closing Cost" is. If the real estate agent is reducing their fee, that does not reduce your selling price or increase your basis.
As far as "Seller credit buyer Non Recurring Closing Cost", if you give the buyer a credit, that technically reduces your selling price instead of increasing the cost basis. But the net effect of the calculation is the same if you add it to the basis instead of reducing the selling price, it reduces your gain either way.
(For example, if the official selling price is $100,000 and you give the buyer a $5000 credit toward their closing costs, then your actual selling price is $95,000.)
