Do not reduce the proceeds by these fees and do not add them to your cost basis. It seems you are asking if the transfer agent charges fees to move your Bitcoin in and out of the agent portal they are not part of the sales expense but rather a fee for the convenience of using the agent. Since these are not commissions on the actual trades, then as stated earlier these are fees related to the use of the account and not for sales of the actual trades themselves.
If this is the case, then these fees are interesting, but are not relevant to the capital gain or loss. If you think of having a fee just to have a debit card associated with your account, this is not a fee that can be deducted any place. After 2017, fees of this sort are no longer an itemized deduction and for this reason they are not used.
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