Business & farm

Thanks for response.  No, not personal.  Rental SF house--old and new.  The replacement income property (single family home) was greater than the old.  There is a "boot" of $28,000, on which I expected to pay income taxes (or c/g).  But TT reads only get to defer the c/g of $250,000, not the SL depreciation of about $50,000.  I had thought both were deferred into a reduction of basis in the new exchange property.