Can I add the insurance deductible payment $2000 for the roof replacement in March 2022 to my cost basis of my 2nd home?

[tuanngnttax]

Last year I sold my 2nd home in June 2022 and I did replace a new roof in March 2022.  The insurance paid everything except my $2000 deductible.  Can I add this $2000 deductible payment to my cost basis?

[ShirlynW]

No, you cannot add the $2000 to the cost basis.

[tuanngnttax]

Why I can't add it to the cost basis?