opendoor is playing games with you to their benefit. they could easily have stated the sales price as $216,000. however, in this case, the $35K for repairs would exceed the de minimus amount which means it could face audit issues if it reported this as an expense.
while how yo refer to it makes me think this is not your principal residence. if it was it may not even matter if you have lived in and owned the property for any 2 years in any of the 5 years before the sale you're entitled to a $250,000 exclusion. so the sale may be tax-free regardless of whether you include the $35K in repairs as part of the cost or sales price. even if you don't meet both 2-year tests, under certain conditions a partial exclusion may be available.
In other words, this whole discussion may be moot.
