1031 Exchange Tax

誠心請大拿們過目,我的大致稅的算法:

去年賣了一個擁有8年的房子，買了兩個condo. 請大拿們幫我看看ChatGPT 算的partial 1031 exchange 對不對：
賣房：1525k;賣房cost: 57k
買倆共：1080k
Boot: 388k
Taxable gain without 1031: 838k
 

ChatGPT calculation:
Capital gain: 838k
Like-kind exchange rate: 36%(388k/1080k)
Like-kind property received:388.8k (1080k*.36)
New Taxable gain after partial 1031 without consideration of depreciation:449,200(838k-388.8k)
So I'll pay tax on 449k for the 1031 exchange.
請問：大致算法對嗎。謝謝