Yes, you can add the cost of the Heat Pump and the the repairs made to restore your property to normal to the basis of your house. The basis is the cost of your house when you bought plus all improvements you made during the time you owned the house. Please use this IRS publication as a guide for determining what can be added as a basis. Look under the heading of Improvements. There it mentions you can include repair-type work if it is done as part of an extensive remodeling or restoration job.
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