I have a 1031 exchange on land a client sold property for 20,000 more than the  property received.

Since it is not equal or greater they should have to pay on the $20,000 difference I do not see where it is showing up or how to get it there I have shown the 280,000 for the sold and the 260,000 for received and calculates the defer correct but what about the difference.

thanks

Michele