Since these fees are associated with the purchase of the property and not the rental activity, they are added to the cost of the property, and the new amount is called Adjusted Base Cost (ABC)= purchase price + fees and outlays

The ABC is your "addition" value on the rental income statement.

Check this link to help you with the understanding of the ABC:

https://turbotax.intuit.ca/tips/calculating-adjusted-cost-base-6285

I hope this was helpful