Are you still available for questions on this topic of capital gain?

My brother-in-law's mother passed away in 1995 at which time he inherited her house.  It sat empty all these years, and he sold it this summer.  My question is:  Are expenses paid thru the years for insurance, property taxes, utilities, and upkeep able to be added to the stepped up value of the house at time of death (as well as closing costs)?