I agree with @Carl and @Anonymous_. The repair credit is a sales expense and can be subtracted from your gross proceeds when you calculate your capital gain.
You might find this web reference useful.
https://www.nolo.com/legal-encyclopedia/when-home-sellers-can-reduce-capital-gains-tax-using-expense...
I am not a CPA or accountant. This is a TurboTax users' forum. I can tell you that most of the users who answer questions on this forum have been doing so for several years and are quite knowledgeable about income tax issues.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
