How does Cost of Sale factor into Capital Gains Tax?

[Will Fraser]

I'm working on an off-market deal and the seller has owned the property for a few months and is worried about their capital gains liability.  In reading the verbiage on the IRS' helpful forum I found this:

If the amount you realize, which generally includes any cash or other property you receive plus any of your indebtedness the buyer assumes or is otherwise paid off as part of the sale, less your selling expenses, is more than your adjusted basis in your home, you have a capital gain on the sale.

What is factored into "your selling expense" and how does that affect your capital gains liability?

Example:  If I purchased a rental home for $100,000 and sold it 6 months later for $110,000 and paid 10% total in commissions and closing costs on the buyer's behalf, is my "cash received less my selling expense" $100,000?  If so, would I be a net $0 and owe no capital gains on the sale?

There is no community out there more capable of clarifying confusing issues, so I'm thankful to be part of BP!