So was I correct in my thinking that the seller has a cost basis of $150k + $170k Gift of Equity Addition to Basis = $320k Overall Cost Basis?

@TaxGuyBill said : "Some preparers add the $170 to Basis or Selling Expenses to get the gain to show correctly on the tax return"

but @sjrcpa "No. Their basis is what it is."

This is the confusion I am referring to. Can either of you please clarify?