Can realtor commissions of $19,200 and maintenance/improvement costs of $14,200 to get inherited real estate ready for sale be deducted on an estate income tax return?

A Sept 2016 Fair Market Analysis (FMA) recommended starting list price of $315,000 to $325,000 for the house and the 19 acres of land. The house and 19 acres of land sold for $320,000 in Oct 2017. Can this FMA starting list price be used as the Fair Market Value of the inherited property?