"and subs he higher to help out"

You have a Business. His business insurance, his tools, his profession are all involved. His ability to see a potential good deal is what was applied, here.

You still have this part wrong:

"His bill he would have put towards this property for his labor is just under 20,000."

That only counts for someone on payroll. His time was reflected in the increased value of the property, as Invested Time. Stop trying to turn it into part of Costs.