See Pub. 544 for details.Increase your cost or other basis by any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, before making an entry in column (e), unless you reported the net sales price in column (d).For more details, see Pub. 551.taxmap/instr/i1040sd-002.htm#TXMP7d4ca5b4Column (f)???Gain or (Loss)(p7)You must make a separate entry in