Investors & landlords

OK, thanks for that. So how do I best grab my inherited value (deduction) off my1040? Ebay is going to 1099 me for the whole sale and I need that (inherited value) deduction (which I am entitled to) to counter eBay's 1099. Does the Inherited value become the COGS and I run that thru the Sole Proprietor schedule C, or figure out a way to reconcile on form 8949?.....Thx!