FORM 8824 - Help!!!

[Absolutions]

I'm stuck on my calculations. Where my line 24 is also not matching to my 1031 exchange amount reported on the HUD-1. Help!!!

Property A was used 50% personal and 50% rental. It was purchased for $58,500.00 and sold for $475,000.00. The depreciation taken was $23,400.00 (from all the information the taxpayer has given me). The taxpayer received cash of $454,737.71  Property B was purchased to have the same type of usage 50/50 for $465,000.00 price. The taxpayer received a $5,000.00 credit. Acquired a mortgage in the amount of $225,000.00 The 1031 exchange amount reflected on the HUD-1 is $227,618.85 I'm calculating my exchange expenses for the relinquished property as follows:

Commissions $14,100.00, Title Charges $4.50, Recording Fees $1,892.50 (both the deed & POA recording), Legal fees $2,300.00 (both legal & 1031 exchange corp) & $35.00 wire fees. These items are giving me a total of $18,332.00 for exchange expenses. All other charges on the HUD-1 are a property tax credit for $1,922.06, escrow for water $1,050.00, property tax $2,396.00 and water $406.35 - which I'm not considering into the exchange expenses. I'm considering these expenses as part of the Schedule E and Schedule D.

I'm calculating the replacement property exchange expenses as follows:

Title Charges $2,101.00 (both the owner's title insurance & Lenders Title insurance), Recording fees $400.00, Additional Title Charges $1,396.00 (which include all small amounts such as searches, courier fees, etc), Legal fees $1,450.00, Survey fees $700.00, Courier Fees $26.37. These items are giving me a total of $6,073.37 for exchange expenses. All other charges on the HUD-1 are application fee $1,295.00, Loan points $1,800.00 (which I will amortize), Appraisal Fees $670.00, Credit report fee $133.25, Flood cert fee $9.75 Asides from the amortization item, I'm not including any of the above amounts in any calculation. All remainder items on the HUD-1 are prepaid interest $215.32, Insurance escrow $418.50, Property taxes escrow $2,016.80 (reflects a small $139.50 credit for adjustment), Homeowners insurance $1,673.98 POC & Property taxes $3,428.55 & Proration of property taxes $265.85 & sewer $371.56 - which I'm also not considering into the exchange expenses. I'm considering these expenses as part of the Schedule E.

My overall calculations for Form 8824 are Realized gain (line 19) $415,494.63 ($475,000.00-($58,500.00-$23,400.00)-($18,332.00+$6,073.37)). Debt $225,000.00 Boot Calculation $210,594.63 ($475,000.00-$240,0000.00 ($465,000.00-$225,000.00)-$24,405.37 ($18,332.00+$6,073.37) Net Boot Received (line 15) $210,594.63, Recognized Gain (line 23) $210,594.63 Realized Gain Deferred (line 24) $204,900.00 ($415,494.63-$215,594.63) FMV of Replacement Property (line 16) $465,000.00 Total Basis in New like-kind property received (line 18 & line 25) $260,100 ($465,000.00-$204,900.00)

I'm know that my overall calculations are off and it has to be with the exchange costs calculation (I'm assuming). I believe that my line 24 should match my 1031 exchange amount reported on the HUD-1 and that my Cash received should probably also match the HUD-1 for such. I've done a lot of research and difference worksheets but am always coming out to the same results. This is the overall transaction - which I would then split into 2 forms 8824 to report the rental and personal separately in form. I also know that Form 8824 for the personal use would not take the depreciation of $23,400.00 into account. I know it's a long post but I'm at my wits' end with this form.