Form 8824 / Like-Kind Exchange: are exchange expenses added to the Received property's basis?

Hi,  when was looking for help with 8824, I found out that the Exchange Expenses are used to decrease the Realized gain.  But I also saw comments that said that exchange expenses should be added to the basis of the Replacement property. Is "adding to the basis" an option that I could choose?

     I don't think so.  I think I must have read something wrong?

   Thanks, Jeff