You asked, "Are they simply expenses in the rental section when determining profit/loss for the year or somewhere else?"
Rental expenses are the same ones that you would deduct each year for the production of income. Sales expenses are different. These are the ones, mentioned above, that are paid at the time of sale. They are totally different expenses.
As stated, they are added to the basis of the property reducing your gain. You would prorate the expense between the land and the building. If the land is 20% of the total amount, allocate 20% of the sales expenses to the land.
