Property inherited is home + land with FMV at dod (10 years ago) = $130,000. When contested will was finally settled by court, Bene began fixing up for sale treating property as investment property.

 A cousin to the deceased contested the will.

The Bene (unrelated to the deceased) paid $60,000 in legal fees to the attorney over the 10 years.

None of these legal fees were ever deducted.

The property sat unoccupied for 10 years.

My question is:

Can any of these legal fees be capitalized (added to basis) since they were for legal expenses related to "acquire, perfect, defend, or clear title to business or investment property"?