Where to put escrow fees when selling rental property

Yes it matters. If you enter as expenses, it will lower income.

If you report as selling cost, it lowers capital gain.

Capital gain is usually a lower tax rate than rental income. 

Commission always goes against the sales proceeds.

Property tax is claimed as an expense when it's paid. If in escrow, it depends. Some states charge ahead (so the payments the seller made is credited back) and some states charge the year after (so the Seller pays the Buyer for unpaid months) but regardless, you claim the taxes YOU paid for the time up to the date you close, whether you paid directly or at closing.

According to the IRS:

"Real estate taxes paid at settlement or closing. Real estate taxes are generally divided so that you and the seller each pay taxes for the part of the property tax year you owned the home. Your share of these taxes is deductible "

"The following are some of the settlement fees and closing costs that you can include in the original basis of your home.

Abstract fees (abstract of title fees).
Charges for installing utility services.
Legal fees (including fees for the title search and preparation of the sales contract and deed).
Recording fees.
Surveys.
Transfer or stamp taxes.
Owner's title insurance.
Any amount the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, cost for improvements or repairs, and sales commissions.

Items not added to basis and not deductible. Here are some settlement and closing costs that you can't deduct or add to your basis.
Fire insurance premiums.
Charges for using utilities or other services related to occupancy of the home before closing.
Rent for occupying the home before closing.
Charges connected with getting or refinancing a mortgage loan, such as:
Loan assumption fees,
Cost of a credit report,
Fee for an appraisal required by a lender, and
Mortgage insurance premiums"