I don't think it should be added to Basis. Nothing was actually done to the property being sold.
Also, you should really consider going to a tax professional. If you are at the income or asset level that you spend $75,000 planning construction of a house, is seems silly to be doing your own taxes. I've seen countless situations where a person does their own taxes and at some point during their life they do something that a tax professional could have saved them thousands of dollars.
