I am an executor of an estate that took 3 years to be finalized. The primary asset was the home the decedent. The home was sold and the proceeds were distributed to 3 beneficiaries, net of costs. During those 3 years, I paid, out of my pocket, the costs to maintain the home, such as utilities, insurance, etc; I was reimbursed from the proceeds of the sale of the home. I am preparing the final 1041 and was wondering if I can deduct those costs to maintain the home for those 3 years and if so where, as a administrative expenses or increase basis of house. Thanks. Eileen