I need assistance filing this $8824$ form out line for line based off the below information.. Part III Realized Gain or $($Loss$),$ Recognized Gain, and Basis of Like$-$Kind Property Received

Before you begin:

If you are $e-$filing Form $8824$ and completing line $12,15,$ or $25,$ see the instructions for important information regarding a

separate statement you must attach.

If you transferred and received $($a$)$ more than one group of like$-$kind properties, or $($b$)$ cash or other $($not like$-$kind$)$ property, see

Reporting of multi$-$asset exchanges in the instructions.

Note: Complete lines $12$ through $14$ only if you gave up property that was not like$-$kind. Otherwise, go to line $15.$

Part IV Deferral of Gain From Section $1043$ Conflict$-$of$-$Interest Sales

Note: This part is to be used only by officers or employees of the executive branch of the federal government or judicial officers of the

federal government $($including certain spouses, minor or dependent children, and trustees as described in section $1043)$ for reporting

nonrecognition of gain under section $1043$ on the sale of property to comply with the conflict$-$of$-$interest requirements. This part can

be used only if the cost of the replacement property is more than the basis of the divested property.

$26$ Enter the number from the upper right comer of your certificate of divestiture. $($Do not attach a

copy of your certificate. Keep the certificate with your records.$)$

$27$ Description of divested property

$28$ Description of replacement property

$29$ Date divested property was sold $($month$,$ day, year$)$

$30$ Sales price of divested property. See instructions

Basis of divested property c Basis of like$-$kind intangible property received.

Part IV Deferral of Gain From Section $1043$ Conflict$-$of$-$Interest Sales

Note: This part is to be used only by officers or employees of the executive branch of the federal government or judicial officers of the

federal government $($including certain spouses, minor or dependent children, and trustees as described in section $1043)$ for reporting

nonrecognition of gain under section $1043$ on the sale of property to comply with the conflict$-$of$-$interest requirements. This part can

be used only if the cost of the replacement property is more than the basis of the divested property.

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$