Is a rental property seller credit considered a part of selling expenses when calculating gain or loss of a sale?

I sold my rental townhome in 2019 and gave the buyer a seller credit of 3% ($6,600), as listed on the closing statement.  The 1099S reported only the gross proceeds of the sale ($220,000).  Can I include this amount as a selling expense, to be added to my cost basis,  in calculating gain or loss? Thank you.