Costs for Unpurchased replacement property

[Ryan Christians]

I have been reading the IRS code and regulations and am not seeing any guidance.  If the intent was to purchase three properties and two closed, one didn't close - what happens to the due diligence costs for the unpurchased property (appraisals, inspections, etc.)?  I have calculated the realized gain and recognized gain and don't need assistance with that.  My hope was I could use the due diligence costs for the property that wasn't purchased to either offset some boot or at least add to my basis in the replacement property.

Thanks for any help.