繼續看這裏

Adjust basis =

( purchase price +

exchange expense +

improvements  +

refinancing fee ）

- minus

depreciation claimed (house, appliance, refinance fee)

defered gain = sale price - exchange expsense - adjusted basis

new basis=purchase price - deferred gain

So final new basis = purchase price - origianl 1 deferred gain - original 2 deferred gain

excess basis amount

extra cash paid = purchase price - loan - 1031 amount