I am working on an estate return in which the main home and a business property both of which were sold within five months of the date of death. I have read that the stepped-up basis would then be calculated on the date of sale which leads me to believe that since the properties were sold through a realtor to unrelated parties that the sales price would be the basis causing zero gain.

I am wondering, though, if the realtor's commission could be added to the stepped-up basis which would then cause a capital loss.

I haven't been able to find anything definitive in my research and would appreciate any thoughts from the community.

Thanks in advance.