I$\text{'}$m not sure how else to say that I need help with what goes on each line of this tax form based off the info below.......

This is a LIKE FOR LIKE EXCHANGE and the tax form $8824$ needs to be filled out, but I$\text{'}$m unsure what goes where based off the info below.

Parcel $1$ property transferred from Jane to Lisa:

Fair market value of Parcel $1$: $$154,000$

Jane$$s adjusted basis in Parcel $1$: $$127,000$

Remaining mortgage on Parcel $1$ assumed by Lisa: $$31,000$

Parcel $2$ property transferred from Lisa to Jane:

Fair market value of Parcel $2$: $$123,000$

Lisa's adjusted basis in Parcel $2$: $$112,000$