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 ) $