Following the death of my parents, and the transfer of ownership of their home to my brother and myself, I spent considerable time and expense traveling to the home to make repairs and capital improvements. These improvements were made prior to the sale of the home and will be included when determining the cost basis. Can my travel costs (based on a standard mileage charge plus tolls) be deducted or included in the cost basis of the home? The home was used only by my parents. What is the standard mileage rate I'm entitled to use?