A client sold property for 5.5 million and did a 1031 with 1,105,664 of the proceeds. I completed the 8824 and reported the FMV of the property received and allocated a portion of the basis to the exchange property. The deferred gain calculates correctly but I can't figure out how to enter the remaining basis for the non-exchanged portion to calculate the realized amount of gain. If I enter the entire basis on Line 18 then the deferred gain is reduced. How do you enter a partial exchange on Form 8824?