I am completing Form 8824 for 1031 exchange of rental properties. Relinquished property cost basis = 113,840 less accum depreciation of 22,769 = 91,071. Sold for 235,500 which I assume is FMV. 

Replacement property price = 300,000.

I followed the instructions at this link: https://proconnect.intuit.com/support/en-us/help-article/federal-taxes/completing-like-kind-exchange...

Form 8824 Cash Given is coming up with 64,500. I don't understand where this is coming from. 

Any help would be appreciated.