1. No, the boot cash is what you receive as down payment for the sale, not what you paid for the replacement.
2. Yes, all the items must be taken out of service.
3. Correct, not sale of main home items. Rental assets -mark them sold/ converted for $0. Dishwasher, roof, all of it.
4. Recaptured depreciation -usually reduces the basis of the new property. If your new property is raw land, there are exceptions or if your rental had a segregated study done. These are not common.
5. Entry is tricky to find. Please see another post of mine here.
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