A. ADJUSTED TAX BASIS OF PROPERTY RELINQUISHED
1. Cost of original property relinquished	$
2. Accumulated depreciation	$
3. Adjusted basis of property conveyed (line 1 less line 2)	$
B. REALIZED GAIN
4. Fair market value of property received	$
5. Cash received	$
6. Fair market value of other boot received	$
7. Mortgage balance on property relinquished	$
8. Total consideration received (sum of lines 4 through 7)	$
LESS
9. Adjusted basis of property relinquished (line 3)	$
10. Cash given	$
11. Adjusted basis of other boot relinquished	$
12. Mortgage incurred on property received	$
13. "Out of pocket" exchange related expenses paid	$
14. Total consideration given ( sum of line 9 through 13 )	$
15. Gain realized on exchange ( line 8 less line 14 )	$
C. RECOGNIZED GAIN
CASH AND BOOT
16. Cash and other boot received ( sum of lines 5 and 6 )	$
17. Cash and other boot relinquished ( sum of lines 10 and 11 )	$
18. Exchange expenses paid ( line13 )	$
19. Net cash and other boot received ( line 16 less line 17 and 18 ) or paid , if negative	$
MORTGAGE RELIEF
20. Mortgage on property relinquished (line 7)	$
21. Mortgage incurred on property received ( line 12 )	$
22. Net Mortgage relief ( line 20 less line 21; if less than zero, enter "0")	$
23. Gain recognized ( line 19 plus line 22; line 23 cannot exceed line 15; if negative, enter "0")	$
D. ADJUSTED BASIS OF NEW PROPERTY
24. Adjusted basis of property relinquished ( line 3 )	$
25. Cash and other boot conveyed ( line 17 )	$
26. Mortgage incurred on property received ( line 12 )	$
27. Total ( sum of lines 24 through 26 )	$
28. Cash and other boot received ( line 16 )	$
29. Mortgage on property relinquished ( line 7 )	$
30. Total ( sum of lines 28 and 29 )	$
31. Line 27 less line 30	$
32. Gain recognized on exchange ( line 23 )	$
33. Exchange expenses paid ( line 13 )	$
34. Adjusted basis of new property ( sum of lines 31 through 33 )	$