How would this information be reported on form 8824 of a tax return? Thanks will upvote for the correct answer.

Like Kind Exchange B, West. West surrendered a restaurant building in West Goshen and in exchange received an office building in Kennett Square. This occurred on 5/6/2020 and can be considered as the date the property received was transferred, identified, and received. The transfer was not with a related party. West surrendered the restaurant (FV 90,000) and stock investments (FV 20,000). The restaurant building also had an outstanding liability of 6,000 attached to it that will be assumed by the other party. The restaurant building was originally purchased on 7/7/2013 for 100,000 and has been depreciated for tax purposes by 18,000. The stock investments had been purchased on 1/31/2020 for 15,000. In exchange, West received the office building that is worth 104,000. Like Kind Exchange B, West. West surrendered a restaurant building in West Goshen and in exchange received an office building in Kennett Square. This occurred on 5/6/2020 and can be considered as the date the property received was transferred, identified, and received. The transfer was not with a related party. West surrendered the restaurant (FV 90,000) and stock investments (FV 20,000). The restaurant building also had an outstanding liability of 6,000 attached to it that will be assumed by the other party. The restaurant building was originally purchased on 7/7/2013 for 100,000 and has been depreciated for tax purposes by 18,000. The stock investments had been purchased on 1/31/2020 for 15,000. In exchange, West received the office building that is worth 104,000