What do I use 4 $ rec'd 1031 likekind rental property Form 8824 L15 worksheet L? Replacemnt FMV is 90>than Relinquishd. Only 12k credit f/ replacemnt Seller 4 prop taxes.

[dna2]

On Form 8824 L15 Summary Smart Worksheet - the only items that apply to us as follows: A. replacement FMV 760k, G. relinquished FMV 850k. TT says value must be at least 90k based on entries. We only rec'd 12k credit on replacement prop for unpaid prop taxes. We had a boot of 45k after all closing costs and exchange fee was paid. What do we enter for cash received? 

[dna2]

I was in misery for days until I found this ...

https://efirstbank1031.com/2accountantsInfo/10form8824.htm