Should I expense or capitalize post acquisition eviction costs

[Abdenour Achab]

I acquired a house in September 2010. I evicted the previous owner in December 2010. I paid the eviction costs in January 2011. I listed the house for sale in March 2011. I expect to sell the house in 2012.

The house is most likely a dealer property. Should I expense the eviction costs on my 2011 tax returns, or should I add them to the basis of the house ?

Thanks in advance,

Abdenour