Deductions & credits

When entering the Gross or Net on the sale of a lot, are the real estate taxes included in the cost of the sale? Or should they not be included in my cost for the sale? Also, our 1099-S only shows Gross Proceeds. However, turbo tax asks for Net, not gross. Do I use the 1099-S Gross figure, or can I use the net figure on the closing statement instead of the 1099-S Gross figure. And would the real estate taxes have to be factored out?  thanks