Cost-Basis on Rental Property (items before in-service)

I inherited a property that I have turned into a rental. Is the Cost-basis the fair market value minus the land value?

 

I know that any improvements I did before it went into service can be added to the value of cost-basis.

 

Can other items such as a dumpster rental and utilities before the house went into service able to be added to the cost-basis or are those not deductible at all?