The correct basis transfers over from the original property. The basis for the original property here is $410,817 plus a $22,935 land basis. To that you need to add whatever additional payments you made to acquire the new property or 'boot'. I can't tell from your numbers what that was. If you added $400,000 in cash then that increases your basis by $400,000. You are only going to create one asset adding those two numbers together - the original basis and the boot. Then you will start a new depreciation schedule using those numbers and since it is a commercial property you will depreciate it for 39 years.
What the new place is actually worth has no bearing on the depreciation calculation. So here is the formula and you need to figure out the numbers -
NEW ASSET = Transferred depreciation balance at time of sale + cash or other property exchanged in the sale. Depreciate for 39 years.
@atn888
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