Investors & landlords

Expenses that have not be allowed to be currently deductible during the life of an asset have been added to the asset's basis. 

That basis will be what is used to calculate capital gain upon disposition of the asset. 

Expenses of sale include real estate commissions and those other closing costs @ColeenD3 has listed. 

TurboTax does ask for expenses of sale when going through the asset disposition interview screens:

Clicking on Explain This will provide further information on what expenses are often included in these areas.