"Your response relates to fundamental accounting principals not what I was looking for but thanks anyways."

Directly to answering the question of allocation of "fees" to "capital gains" the answer is, it matters what is that fee.

Expense against income is the matching principal. Gain or loss is a determination.

A "fee" that is related to an Asset (and affects the basis for purposes of computing gain or loss) is not applied to the Gain itself; or it is an expense against income (not part of gain or loss). And yes, it is a bit of a fundamental to understand expenses against income is not the same as "fees" as expenditure against asset, because it is not against the capital gain or loss, but part of the determination of capital gain or loss.

Here is a real world examples of this; here in MT, a bar's liquor license is its own asset, and if you had to pursue or prove the license is converted from a county-zone license to a city-zone license (which significantly changes it marketability and FMV), the costs for that task are part of the license, not an operating expense.

Hope that provides some clarity for what I differentiated.