I purchased #1 home in 1999 for $125,000 in MA., refinanced it to buy current home in 2011 in NM (where I'm now living), for $105,000. rented #1 home for 6+ years. sold home #1 in 2018 for $170,000. while living in #1 home from 1999 to 2011, I added a garage, porch, solar hot water, windows, etc., $50,000+ in additions, etc. after fees, I netted approx. $40K, how or can I claim the additions to avoid or minimize capital gains tax?