can i defer taxes if i owed more than i payed

my wife and i bought 10acres of vacant land. we refinanced to build a home.we built a pole barn put in a new driveway and built a basement. we also did an enormous amonut of land clearing to make the other work possible.when we ran out of our own savings and out of loan money.we decided to stop, and then bought a house.we recently sold the property for more than we payed for it but in paying back the loan and the money we borrowed fromt the bank and her parents and grandma walked with no money from the sale. my question is what portion of the perceived profit will we have to pay to capital gains if any.we payed 32,000 refinanced for 62,000 and sold for 92,000 only to pay off the above mentioned the pole barn was 25,000 the clearing of the prop. was 1500.00and the driveway was 450.00 we also had to pay 1000.00 to get the basement removed as this was stipulation in order for the buyers to actually purchase the prop.