How does Cost of Sale factor into Capital Gains Tax?

[Will Fraser]

I'm working on an off-market deal and the seller has owned the property for a few months and is worried about their capital gains liability.  In reading the verbiage on the IRS' helpful forum I found this:

What is factored into "your selling expense" and how does that affect your capital gains liability?

Example:  If I purchased a rental home for $100,000 and sold it 6 months later for $110,000 and paid 10% total in commissions and closing costs on the buyer's behalf, is my "cash received less my selling expense" $100,000?  If so, would I be a net $0 and owe no capital gains on the sale?

There is no community out there more capable of clarifying confusing issues, so I'm thankful to be part of BP!