Closing Statements

Relinquished Property Transaction: Replacement Property Transaction:

Gross selling Price

246,000.00

Gross selling Price

295,000.00

Prorated taxes

(8,500.00)

Ernest money deposit

(20,000.00)

Loan Assumption

(100,000.00)

New Loan

(145,000.00)

Real Estate Commission

(5,000.00)

   

Title policy

(1,000.00)

   

Exchange fee

(1,500.00)

   
     

`

       

Cash to intermediary

130,000.00

Cash from intermediary

130,000.00

Line 18 form 8824 sample( which in this case is also basis of the new property since there is no recognized gain.

Basis of old property

$100,000.00

Ernest money given on new property purchase

20,000.00

Receipt of pro-rated taxes

(8,500.00)

New Loan

145,000.00

Old loan assumed

(100,000.00)

Exchange expenses

7,500.00

Total

$164,000.00