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Yeah, it doesn’t matter unless you get audited
I wonder if you ‘recreated’ a spending journal with notes and dates and amount spent, if that would help cover your butt.
You can add some of the improvements to tax basis. Gravel, land clearing. Not the pond maintenance
You can go with your best estimate. Take pictures of the property which should show improvements. J would keel all that for at least 3 years. Also if you have proof from a bank statement, you could keep that as well.