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Does paying off debts out of the estate impact the cost basis of an inherited home? If so, where is it entered?

My mother died 7 years ago and her estate had been in probate until this filing year when I was able to pay off all of the debt and sell the house.  Does that lower the cost basis?
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Does paying off debts out of the estate impact the cost basis of an inherited home? If so, where is it entered?

No it does not. 

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