property was sold for $212,500, brokerage $8500, Title $1,018, Escrow $725, Loan Pay Off $62,913.88, Property Tax $1,039.56, Misc. $295, Attorney Fee $1,960.24, Real Estate Withholding Tax $7,076: Net proceeds $129,884.83.   Now, where do we plug the $7,076 (or do we deduct it from state tax due),  $1,039.56, and $62,913.88?  with these info does the estate have gain or loss? having in mind the Stepped-up basis is $137,500.  Hope this made sense.