I am trying to establish an Adjusted Basis for a rental property that was sold.  In addition to the structure, the taxpayer also depreciated some improvements and major repairs.  When establishing the Adjusted Basis of the property, to figure out gain or loss on the sale, do I add these improvements and major repairs to the basis of the structure?  For example, Cost + Improvements+ Major Repairs - Depreciation? And if so, how do I report the sale of the improvements on the tax return since there is no value assigned to them?    

Thank you beforehand for your input.