My client was on a deed of a house with her Dad, stepmom, and sister. Dad died in February of 2021 and the house was sold in July of 2021. The Stepmom, sister, and my client split the gains three ways. My client's 1099-S shows her third of the gross sale price. Is this the amount I put on Schedule D, and then list a third of the costs also? Or, do I put the amount that is on the statement of sale that is equal to the net sale amount that includes the costs already?