Where do I enter Wetland Survey cost as part of my land sale closing costs?

probably adds to the cost basis of the land, but if done as part of land sale, the same gain results if you deduct it as a selling expense. 

Thanks.  Gonna go with a closing cost (selling cost).  Seems to be a bucket for commissions/escrow fee/title insurance/excise tax, etc.  I'll put Wetland Survey fee in the bucket too.  Odd that they don't want closing costs more spelled out/itemized.

retain itemized receipts of closing expenses in case of audit by the IRS.

@RDS229