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Trust (decedent estate) sold a property. I have contract price, and FMV as of DOD. Then there are the closing costs from the HUD-1 (or CD, or whatever they're calling it this week - settlement statement).

Should those closing costs be added to the FMV, or subtracted from the contract price (with detail listings), or does it matter? Which is less likely to invite unwanted (and unwonted) attention?

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