Can I include ticket insurance in the cost basis of the tickets I sold?

[AMcGee2122]

Can I include ticket insurance in the cost basis of the tickets I sold?  The two tickets were originally bought with my money. One for myself and one for another person. We sold the tickets and there was a gain from the sale.  However, the sale money was deposited into their account and then they transferred it to me. They facilitated the sale but we agreed I would get the money. Ultimately who is responsible for reporting the gain on their tax return?

[ShirlynW]

The cost basis would be the face value of the tickets.

@AMcGee2122