I believe the brokerage statement basis is correct and get this same result following the tax information sheet attached above.
You also have most of this correct, except you did not adjust the basis computation for the loss:
Basis of Starwood stock $41,384 less cash received of $10,500 less the loss on the exchange of $2,984 = $27,900.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
