Accounting for escrowed funds for repairs

[Eric Mason]

I purchased two multi-family properties from an individual and both needed some foundation work.  The seller took some money off of the asking price on top of the price we negotiated and placed some other money in escrow in the event I had the work performed.  The escrowed funds covered roughly 40 percent of the repairs (I knew this going in).  The work was completed and I drew the money from escrow.  How do I account for this come tax time?  I will be using a professional, but I'm just curious.  Rough numbers are 22k for repairs and 8k in escrow.