Currently working on a homework problem and I'm having an issue with one of the particulars.

When you receive boot in a like-kind exchange, other than cash received, do you take the FMV of the boot other than cash to compute Amount Realized?

Other than cash received, can you include Assumption of a Liability and the FMV of inventory recieved in addition to the like-kind property and cash as a part of boot?

Additionally, do you include the FMV of the assets other than like-kind exchanged for your new asset in adjusted basis in order to compute Gain Recognized?