Yes, that's what I thought too - that exchange expenses would be unrelated to cash received counting as a gain. But if I fudge the number on the "Different Property Received" page, such as entering $25,229 under Promissory Note Received ($20k more than actual), then enter my exchange expenses on next page as $20,851 (which they actually were) then TT gives me a capital gain of $4,378, subtracting the latter from the former. This is why I didn't think the "Different Property Received" header was the right place, but it's the closest thing I could find....
Thanks for your help and further investigations. This is the last part of my taxes before I'm done!!
