should my my crypto futures trading fees (like 'funding fee' and 'margin fee' etc) be included in my realized P&L (cost basis)?from Koinly report, they are not.

[drcode]

Koinly stated: we do not include these fees in your cost basis calculations because the IRS may not allow these deductible costs.

But based on my research: Include all trading fees and funding fees into the calculation of your crypto gains and losses (adjusting cost basis or proceeds). Thoughts?  And not sure how to fix the upload of this yet if I'm right.