In looking at the instructions for form 8824, the only thing to report is the adjusted basis of the property given up in line 18. line 12 is the only FMV property given up and according to the instructions, you are only suppose to make an entry here if this is other property exchanged that didn't qualify as like-kind property. If this line is blank on the 8824 form given to you by your accountant, then it is not and should not be reported.
Like-kind exchange information on the 8824 should reflect the FMV for the property given and adjusted basis for the property given up.
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