---

@G_Astolfi_94 wrote:

THE FMV OF THE PROPERTY RECEIVED IS LESS THAN THE FMV OF THE PROPERTY GIVEN UP WHICH CREATES A LOSS.  THE SOFTWARE IS LOOKING FOR CASH RECEIVED (WHICH WAS $0)

---

For example, you are saying they sold a property worth $300,000, and received another property worth $250,000 and $0 cash?

If so, the first property wasn't really worth $300,000.  It was worth $250,000 because that is what they were able to get from it.