I need help reconciling the amounts received versus paid out on the Summary Smart Worksheet on Form 8824.

Client sold home for $1m but after expenses only netted $974,918. In order to complete the 1031 exchange, she put up $28,500 in cash.

The received property was $1.425m (Line A). After crediting the $974,918 and the cash, she assumed a $455,000 mortgage (Line B).

The worksheet is calculating $970,000 in equity received ($1.425m-455k loan) in Line C. As a result, the adjusted basis (Line 18) is showing a $1m additional cost basis.

In order to correct the adjusted basis, I have to show the $1m FMV in Line G of the Smart Worksheet (which is correct). BUT now it's forcing me to list a cash received amount in Line L. She didn't receive any money instead she gave cash (Line M). 

HELP!