Mutual fund fee

I sold shares in a Vanguard fund that charges a fee when shares are sold
less than 5 years after purchase.  I received the NAV of the shares, less
the fee.

Vanguard's 1099-B gives the NAV as Gross Proceeds and does not mention
the fee.

Can I add the fee to my cost basis, or is it (alas) a Schedule A miscellaneous
deduction subject to the 2% limit?

--
<< ------------------------------------------------------- >>
<< nor can it used, for the purpose of avoiding penalties  >>
<<                                                         >>
<<  to this newsgroup as well as our anti-spamming policy  >>
<<         Copyright (2007) - All rights reserved.         >>