Legitimate adjustments to Second Home basis?

[friscomiller]

I purchased a second home (purely as vacation home, no rental) 10 years ago and sold it last year for a $80,000 profit. I know I can deduct my closing costs from this profit, but can I add any of the following to the cost basis (thus lowering the profit subject to capital gains):

- New carpeting and hardwood floors

- New air conditioner (upgraded)

- Replaced furnace and hot water heater (broken)

- Sold fully furnished (can cost of furniture be added to cost basis?)

Thanks for any guidance you can give me

[MinhT1]

You could add these items to your cost basis of your home, except for the replacement of the broken furnace and water heater, which would count as repairs.