It depends. If you were planning to sell the property after the last renter moved out, these expenses could mostly be added to Cost of Sale, as you suggest.
Any major improvements (that add to the value of the property) could be added to the Cost Basis when reporting the sale (which you indicated is currently $0).
Report the sale in the Rental section under 'Property Profile' and 'Assets/Depreciation'. You can report the sale of the 'Gutters/Shingles' asset for the amount of the unused depreciation (no loss/gain).
Don't worry about precisely categorizing between Cost Basis and Sales Expenses as both are subtracted from Sales Price to determine your Gain on the sale (which is basically depreciation recapture). It won't be too hard!
Click this link for steps on How to Report Sale of Rental Property.
@JohnP710
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