According to page 11 of Pub 530 under the heading, "improvements", "an improvement materially adds to the value of your home, considerably prolongs its useful life, or adapts it to new uses....". Pub 530 has lists of items that will increase your basis and some discussion regarding improvements. I think that the driveway and furnace will increase basis. There is a section, "repairs vs improvements" that talks about replacing windows so I think it depends on your situation so you may want to review that. Please refer to pages 11-12 of Pub 530 under the headings: "table 3: adjusted basis", "improvements", and "repairs vs improvements" to determine . https://www.irs.gov/pub/irs-pdf/p530.pdf.