HI Bob,

This is not a like kind exchange. 

The original cost of the car is $22,000. Business miles in year 9 ( the year of sale) =6335 miles. Total miles life of car 136353 miles. Traded in value $6500.  Depreciation equivalent $1774. Value at conversion date $8000. Miles driven in the year of sale 22016 miles year 9 only.