Cost Basis for Cardano (UTXO) NFTs

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In this image, you can see in this example:

Day 1: I sent 25 ADA to buy an NFT.
Day 2: The seller sent me the NFT along with 1.4 ADA.

As you can see, when NFTs are sent on Cardano, a small amount of ADA is automatically sent along with them due to the nature of their UTXO model.

Additionally, as of October 2021 without smart contracts being widely utilized, NFTs purchased may arrive up to 24 hours after the funds were sent as the sender must send them manually.

In the above pic, should the ADA that was sent along with the NFT the next day be subtracted from the purchase price?