Thank your George. We did all the coding correctly. The only thing change the result is that if we change the new property state to MA, the capital gain will be removed from MA. But the new property is located in CA, so once we did it correctly and put the CA as the state, there are capital gain in MA. So we want to check a MA CPA to see if there are special rules in MA and forbit the 1031 exchange property to other states.