TP inherited a building (100% rental, no personal use) with a FMV of 1M, a family member lawyered up and wanted a piece of the pie, after of a couple years of back and forth negotiation, TP and family member settled on $200K, TP also paid about 50K in legal fees.  Would the 200K be an increase to TP basis and the 50K could be expensed on Sch E?   Thanks MAS