Building Basis - "Adjustments for Items unpaid by seller" on HUD

[Winston A.]

I am trying to calculate my building basis for tax purposes.

Can I add the items under the heading "Adjustments for items unpaid by seller" on my HUD statement? Specifically, "County taxes" on line numbers 211? This was just a reducton to my loan, so Im not sure If I should add this to my basis.

I know I can add closing costs such as the title charges, recording charges, and transfer charges to my basis, but Im not sure if I can add the adjustments to my basis.

Thanks in advance for any feedback.