Tax treatment of gain/loss & expenses on distribution from SDIRA

[Stephen Huff]

Rather than going through the RMD process, I'm considering just taking a full distribution of several properties I have in an SDIRA. How do I treat the long-term capital gain (or loss?) on my tax return? On a 1099-R, Box 1 for "Gross distribution" is basically "income" on Line 15a of the 1040, right? Is that number based on the current appraisal? Any way to reduce the distribution amount to account for repairs and property taxes over the years? Who determines the Box 2a "Taxable amount"? Thanks!