"My client got the 60k down last year"

Again: a 1031 exchange means he would not get the money; the Intermediary gets the money. Think of it as an Escrow process. It's not sheltered or deferred if the taxpayer touches it.

"It met all the time constraints."

The various events also matter.

"My main question is: based on the facts what approx is the taxable gain?"

You need to use some resources that help explain this for the various parts, such as:

https://www.investopedia.com/financial-edge/0110/10-things-to-know-about-1031-exchanges.aspx

"What is the basis for the new exchanged asset. I'm having a tough time getting this to report on Proconnect software so I'd like to know if my results are accurate"

You might have a partial exchange and boot; or, once you work through the details, it might be a failed exchange. The intermediary should be able to help by providing paperwork that clarifies some of this. No one on the internet can work through all these details.