Subject to par. (b), if any property of a decedent that is real property has been sold after the death of the decedent, only the following reasonable expenses, if any, incurred in preserving or disposing of the real property may be deducted from the sale proceeds that the department may recover: 1.
(1)#
Closing costs of sale, including reasonable attorney fees of the seller, the cost of title insurance, and recording costs.
(2)#
Property insurance premiums.
(3)#
Property taxes due.
(4)#
Utility costs necessary to preserve the property.
(5)#
Expenses incurred in providing necessary maintenance or making necessary repairs, without which the salability of the property would be substantially impaired.