the reason Critter#2 is asking is because if it was rental,business property they should have been depreciated. if not post back because the IRS will insist that you reduce basis by the depreciation you should have taken on renovations.
on the other hand if you inherited the house, a flip or your personal residence (and no home office deductions) then they would either be part of basis or selling costs. it wouldn't really matter because either would reduce gain