@TomYoung I believe it seems fairly clear she received boot.
1) The FMV of the replacement property is ($4k) less than the FMV of the relinquished property, plus
2) The debt on the replacement property is less than the debt on the relinquished property.
There are a ton of examples online, for example:
https://1031x.com/like-kind-exchange-boot/
