Flipping a car. What are the specifics in cap expend and in cost basis?

Hello - In the process of flipping a car for a likely profit. (Longer story)

Will of course claim profit as cap gains. But what should be accounted in the cost basis & purchase price. Obviously - the orig purchase price.

Could a 1,200 fuel filter and fuel pump replacement count as an capital expenditure (thereby raising cost basis)?

Of course, a simple oil change and antifreeze wouldn't.

However, in my [amateur] opinion the fuel pump and fuel filter is an improvement (bec the car started, but not well); had to do it to get it to a sellable state; and its a long term improvement on the car.

Thoughts? Thank you!