Like-Kind Exchange Calculator
Swap for $100,000.00 of land ($80,000.00 basis, $10,000.00 cash, $5,000.00 costs). You pay tax on $5,000.00, defer $20,000.00 and keep $80,000.00 basis.
Last reviewed
Your section 1031 gain, boot and Form 8824 basis
Recognized (Taxable) Gain
$5,000.00
Replacement Basis
$80,000.00
Publication 544 amount realized is $105,000.00; Form 8824 shows $25,000.00 of realized gain on line 19 and $5,000.00 of line 15 net boot.
Under 26 U.S.C. 1031(b), you recognize $5,000.00 (capped at $5,000.00 of net boot) and defer $20,000.00 on line 24.
Under 26 U.S.C. 1031(d) and Form 8824 line 25, your replacement real property basis is $80,000.00.
If both properties are 100% depreciable buildings (land excluded), IRS Publication 946 (2025) treats all $80,000.00 of line 25 as carryover basis ($0.00 excess).
Your relinquished and replacement property figures
- Line 15 net boot = max($0.00, $10,000.00 + $0.00 + $0.00 − $5,000.00) = $5,000.00
- Pub. 544 amount realized = $100,000.00 + $0.00 + $10,000.00 + $0.00 − $5,000.00 = $105,000.00
- Line 19 gain (loss) = $105,000.00 − $80,000.00 − $0.00 − $0.00 = $25,000.00
- Line 25 basis = $100,000.00 − $20,000.00 = $80,000.00
- Line 20/23 recognized gain = max($0.00, min($25,000.00, $5,000.00)) = $5,000.00
Recognized vs deferred gain across your entry and five presets
Replacement property basis and net boot across your entry and five presets
Gain at different amounts of cash
With $100,000.00 of new real estate, $80,000.00 basis and $5,000.00 costs, taxed gain stays $0.00 until cash received tops $5,000.00.
| Cash received | Boot after expenses | Recognized gain | Deferred gain (or loss) | New basis |
|---|---|---|---|---|
| $0.00 | $0.00 | $0.00 | $15,000.00 | $85,000.00 |
| $2,500.00 | $0.00 | $0.00 | $17,500.00 | $82,500.00 |
| $5,000.00 | $0.00 | $0.00 | $20,000.00 | $80,000.00 |
| $7,500.00 | $2,500.00 | $2,500.00 | $20,000.00 | $80,000.00 |
| $10,000.00 (closest to your input) | $5,000.00 | $5,000.00 | $20,000.00 | $80,000.00 |
| $15,000.00 | $10,000.00 | $10,000.00 | $20,000.00 | $80,000.00 |
| $20,000.00 | $15,000.00 | $15,000.00 | $20,000.00 | $80,000.00 |
| $25,000.00 | $20,000.00 | $20,000.00 | $20,000.00 | $80,000.00 |
| $30,000.00 | $25,000.00 | $25,000.00 | $20,000.00 | $80,000.00 |
Gain at different mortgage relief
With $0.00 of new debt and $0.00 of cash paid, debt relief on your old property is offset up to $0.00 under 26 CFR 1.1031(d)-2 before adding to gross boot.
| Mortgage taken over | Realized gain (or loss) | Boot after expenses | Recognized gain | Deferred gain (or loss) |
|---|---|---|---|---|
| $0.00 (closest to your input) | $25,000.00 | $5,000.00 | $5,000.00 | $20,000.00 |
| $10,000.00 | $35,000.00 | $15,000.00 | $15,000.00 | $20,000.00 |
| $20,000.00 | $45,000.00 | $25,000.00 | $25,000.00 | $20,000.00 |
| $30,000.00 | $55,000.00 | $35,000.00 | $35,000.00 | $20,000.00 |
| $40,000.00 | $65,000.00 | $45,000.00 | $45,000.00 | $20,000.00 |
| $50,000.00 | $75,000.00 | $55,000.00 | $55,000.00 | $20,000.00 |
| $60,000.00 | $85,000.00 | $65,000.00 | $65,000.00 | $20,000.00 |
| $80,000.00 | $105,000.00 | $85,000.00 | $85,000.00 | $20,000.00 |
Form 8824 Part III schedule and Publication 946 basis split
| Form 8824 line | Calculation item | Amount |
|---|---|---|
| Pub. 544 amount realized | FMV of like-kind and unlike property + cash + mortgage relief − exchange expenses | $105,000.00 |
| Form 8824, Line 15 | Cash + unlike property + net liability relief, reduced (not below $0.00) by expenses | $5,000.00 |
| Form 8824, Line 16 | Fair market value (FMV) of like-kind real property received | $100,000.00 |
| Form 8824, Line 17 | Add lines 15 and 16 (Form 8824 amount realized net of offset liabilities) | $105,000.00 |
| Form 8824, Line 18 | Adjusted basis given up + net liabilities/cash paid + unused exchange expenses | $80,000.00 |
| Form 8824, Line 19 | Realized gain or (loss): subtract line 18 from line 17 | $25,000.00 |
| Form 8824, Line 20 & Line 23 | Recognized (taxable) gain: smaller of line 15 or line 19, not below $0.00 | $5,000.00 |
| Form 8824, Line 24 | Deferred gain or (loss): subtract line 23 from line 19 | $20,000.00 |
| Form 8824, Line 25 | Basis of like-kind property received: line 18 + line 23 − line 15 | $80,000.00 |
| Pub. 946 carryover basis | If 100% depreciable building (land is not depreciable): line 25 up to old basis | $80,000.00 |
| Pub. 946 excess basis | If 100% depreciable building (land is not depreciable): line 25 above old basis | $0.00 |
Reconciles IRS Form 8824 (2025) Part III lines 15–25 ($105,000.00 on line 17 minus $80,000.00 on line 18 equals $25,000.00 on line 19) with IRS Publication 544 ($105,000.00 amount realized) and, if 100% depreciable building (land excluded), IRS Publication 946 ($80,000.00 carryover plus $0.00 excess basis).
Sensitivity across your entry and five preset scenarios
| Scenario | Realized gain (or loss) | Net boot | Recognized gain | Deferred gain (or loss) | Replacement basis |
|---|---|---|---|---|---|
| Your entered exchange | $25,000.00 | $5,000.00 | $5,000.00 | $20,000.00 | $80,000.00 |
| Zero cash received ($0.00 cash boot) | $15,000.00 | $0.00 | $0.00 | $15,000.00 | $85,000.00 |
| Zero exchange expenses ($0.00 closing costs) | $30,000.00 | $10,000.00 | $10,000.00 | $20,000.00 | $80,000.00 |
| Add $30,000.00 mortgage taken over by other party | $55,000.00 | $35,000.00 | $35,000.00 | $20,000.00 | $80,000.00 |
| Add $40,000.00 replacement mortgage assumed | −$15,000.00 | $5,000.00 | $0.00 | −$15,000.00 | $115,000.00 |
| Tax-free preset ($0.00 cash/unlike, mortgage assumed >= relieved) | $15,000.00 | $0.00 | $0.00 | $15,000.00 | $85,000.00 |
Compares your entered exchange ($5,000.00 recognized gain, $20,000.00 deferred gain, $80,000.00 basis) against five preset cash, debt and tax-free scenarios.
How section 1031 gain, boot and Form 8824 basis work
Under 26 U.S.C. 1031(a)(1), you defer tax when you swap real estate held for business or investment for like-kind real estate. Under Pub. L. 115-97 section 13303 and 26 CFR 1.1031(a)-1(a)(3), only real estate qualifies after 2017 (except transition swaps started in 2017). Your main home fails section 1031(a)(1), land held for sale fails section 1031(a)(2) and foreign-for-U.S. land swaps fail section 1031(h). You report each swap on IRS Form 8824, Part III. When you both give and get cash or unlike items, the Form 8824 instructions say to attach your own statement for lines 12 to 18.
Under 26 CFR 1.1031(b)-1(a) and (c), getting cash, unlike items or net debt relief creates boot. Your taxed gain on line 20 is the smaller of your line 19 realized gain or your line 15 net boot after costs. Under section 1031(a)(1) and (c) and 26 CFR 1.1031(a)-1(a)(2), a loss on like-kind real estate is never deducted in the swap. Instead, the untaxed gain or loss changes your new basis on line 25.
IRS Publication 544 and Form 8824 find the exact same gain and basis in two ways. Publication 544 starts with amount realized: new land plus unlike items, cash in and debt taken over, minus swap costs. Taking off your old basis, debt you take on and cash you pay gives realized gain. On Form 8824, line 15 nets the debts and cash first, takes off costs and adds line 16 land value on line 17. Any extra debt you take on, cash you pay or unused swap costs go on line 18.
Under 26 CFR 1.1031(d)-1(a) to (e) and line 25 of the exchange form, your new real-estate basis starts with your old basis. You add swap costs, debt taken on, cash paid and taxed gain. Then you subtract cash in, debt taken over and unlike items received. That always equals the new real-estate value minus your deferred gain (or plus your deferred loss).
How mortgage netting and boot offset rules work under 26 CFR 1.1031(d)-2
Under 26 CFR 1.1031(b)-1(c), when the other side takes over your old loan, that debt relief counts as money in. In 26 CFR 1.1031(d)-2 Example (1), B trades a building with a $500,000.00 basis and a $150,000.00 mortgage for a $600,000.00 building and $50,000.00 cash. The $150,000.00 debt relief joins the $50,000.00 cash for $200,000.00 of boot. B pays tax on $200,000.00 of B's $300,000.00 realized gain and keeps a $500,000.00 basis.
Under 26 CFR 1.1031(b)-1(c) and 1.1031(d)-2 Example (2), you can cancel out debt relief on your old land in two ways. You can take on a loan on the new land, or you can pay boot cash into the swap. However, under Example (2)(c), taking on extra debt never cancels cash or unlike property you receive in hand.
In 26 CFR 1.1031(d)-2 Example (2)(c), E gives up a building with a $175,000.00 basis and a $150,000.00 loan. E receives D's building, takes on D's $80,000.00 loan and pays $40,000.00 cash. E's $80,000.00 new loan and $40,000.00 cash paid cut E's debt relief to $30,000.00 of line 15 boot. E pays tax on $30,000.00 of E's $75,000.00 realized gain, defers $45,000.00 and keeps a $175,000.00 basis. Check the closing costs calculator when reviewing which settlement fees count as swap expenses.
Form 8824 Part III and Publication 544 formulas
Amount realized (Pub. 544) = Property received + Unlike property received + Cash received + Mortgage relieved − Exchange expenses Realized gain (Form 8824 line 19) = Amount realized − Adjusted basis − Mortgage assumed − Cash paid Net mortgage relief = max(0, Mortgage relieved − Mortgage assumed − Cash paid) (26 CFR 1.1031(d)-2) Net boot (Form 8824 line 15) = max(0, Cash received + Unlike property received + Net mortgage relief − Exchange expenses) Recognized gain (Form 8824 lines 20 & 23) = max(0, min(Realized gain, Net boot)) Deferred gain (line 24) = Realized gain − Recognized gain Replacement real property basis (Form 8824 line 25) = Adjusted basis + Exchange expenses + Mortgage assumed + Cash paid + Recognized gain − Cash received − Mortgage relieved − Unlike property received = Property received − Deferred gain
Reconciling Form 8824 Part III lines 15 to 25 with IRS Publication 544
IRS Publication 544 and Form 8824 Part III show different middle numbers when you take on debt or pay cash. They also differ when swap costs top your gross boot. That gap is only a layout choice between the two worksheets. Both give the exact same line 19 realized gain, line 20 taxed gain, line 24 deferred gain and line 25 basis.
On Part III of the exchange form, line 15 finds net boot: cash in plus unlike items plus net debt relief, minus swap costs (never below $0.00). Line 16 enters the value of the like-kind land you get. Line 17 adds lines 15 and 16. Line 18 adds your old basis to any extra debt you took on, cash you paid and unused swap costs. Taking line 18 from line 17 gives line 19 realized gain.
If you also get non-like-kind items (such as a truck or tools), 26 CFR 1.1031(d)-1(c) splits your total basis. Out of your total non-cash basis, those unlike items take their full fair market value as basis first. Line 25 of the exchange form finds the remaining real-estate basis in one step: line 18 plus line 23 minus line 15. For line 21 recapture under 26 U.S.C. 1245 and 1250 or section 1231 rules, see the rental property sale tax calculator and section 1231 gain or loss calculator.
Worked examples from IRS Publication 544, Form 8824 and 26 CFR 1.1031
Default case (first example under Partially Nontaxable Exchanges): You swap land with an $80,000.00 basis (worth $110,000.00) for new land worth $100,000.00 and $10,000.00 cash. You pay $5,000.00 in swap costs. Your amount realized is $100,000.00 + $10,000.00 − $5,000.00 = $105,000.00. Your realized gain is $105,000.00 − $80,000.00 = $25,000.00. On line 15, your net boot is $10,000.00 − $5,000.00 = $5,000.00. You pay tax on $5,000.00 (line 23) and defer $20,000.00 (line 24). Your new basis on line 25 is $100,000.00 − $20,000.00 = $80,000.00.
Adding debt relief (second example under Partially Nontaxable Exchanges): Keep those numbers, but the other party also takes over your $30,000.00 loan. Under 26 CFR 1.1031(b)-1(c), that $30,000.00 debt relief counts as money in. Your amount realized rises to $135,000.00 and your realized gain rises to $55,000.00. Net boot on line 15 is $10,000.00 + $30,000.00 − $5,000.00 = $35,000.00. You pay tax on $35,000.00, defer $20,000.00 and keep an $80,000.00 basis on line 25. If you also took on a $40,000.00 loan on the new land, that $40,000.00 would wipe out the $30,000.00 relief. Taxed gain would drop back to $5,000.00 and new basis would rise to $90,000.00. Because raw land is not depreciable, the $80,000.00 carryover and $10,000.00 excess split applies only to a 100-percent building swap.
Debt-and-cash swap and unlike items: In 26 CFR 1.1031(d)-2 Example (2)(b), D gives up a $220,000.00 building ($100,000.00 basis, $80,000.00 loan). The 2025 Form 8824 instructions reprint the same swap with D named Taylor and E named Finley. D gets E's $250,000.00 building ($150,000.00 loan) and $40,000.00 cash ($0.00 costs). D's $150,000.00 new loan wipes out the $80,000.00 old loan on line 15. That leaves $40,000.00 of net boot, $120,000.00 of line 19 realized gain, $40,000.00 of line 20 taxed gain, $80,000.00 of line 24 deferred gain and $170,000.00 of line 25 basis. Next, in 26 CFR 1.1031(d)-1(c) Example, A has a $10,000.00 basis and gets $9,000.00 of land, a $2,000.00 car and $1,500.00 cash. A realizes and pays tax on $2,500.00, and splits the $11,000.00 non-cash basis into $2,000.00 for the car and $9,000.00 for the land on line 25.
Carryover basis vs excess basis for MACRS depreciation under Publication 946
IRS Publication 946 (2025), Chapter 4, tells you how to write off building basis on Form 4562. Land is not depreciable, so the carryover and excess rows in the table apply only to a pure building swap. If your building's line 25 basis is at or below old building basis, all of it is carryover basis. With the same or shorter recovery period, carryover basis keeps the old years left and method unless you elect out.
Under IRS Publication 946 (2025), Chapter 4, a longer recovery period or slower method changes carryover write-offs. You write off carryover basis from the old building's start year using the new building's longer life or slower method. When line 25 building basis tops old building basis, the extra part is excess basis. Excess basis is treated as newly placed in service. You can instead elect on a timely filed return to treat both parts as newly placed in service.
In D's swap in 26 CFR 1.1031(d)-2 Example (2)(b), suppose the $100,000.00 old basis and $170,000.00 line 25 basis are all building and $0.00 land. The first $100,000.00 is carryover basis on the old building's remaining schedule, and the $70,000.00 increase is excess basis on a new schedule. When a deal has both land and a building, pull out the land share first. Swapping raw land for a building puts the whole building share on a new schedule.
Assumptions, scope and section 1031 limits
- Figures follow IRS Publication 544 (2025) and the 2025 Form 8824 instructions alongside 26 CFR 1.1031(b)-1, 1.1031(d)-1 and 1.1031(d)-2. Both tracts must be held for business or investment, and U.S. real property cannot be swapped for foreign real property.
- Every entry and step rounds to exact cents so lines 15 to 25 balance to the cent. You do not enter the value of the land you give up because both worksheets start from what you get. In the default case, $100,000.00 of land plus $10,000.00 cash implies a $110,000.00 sale price before $5,000.00 of costs.
- This tool models Part III lines 15 to 25 with $0.00 of ordinary recapture on line 21 (under sections 1245, 1250, 1252, 1254 or 1255). It assumes you give up no unlike property on lines 12 to 14. If you both pay cash and receive cash or unlike items, the Part III instructions say to attach your own statement for lines 12 to 18. Multi-asset group rules under 26 CFR 1.1031(j)-1 and mixed home swaps under Rev. Proc. 2005-14 are not modeled.
- This page finds realized, taxed and deferred gain and new basis, not your tax bill. Under 26 U.S.C. 1031(f) and Form 8824 lines 7 to 11, related-party swaps have a 2-year holding test. If either side sells within 2 years, the deferred gain is taxed unless an exception applies.
- The links to the capital gains and rental sale calculators carry the sale this page implies. The rental link sets improvements and depreciation to $0.00 because your adjusted basis is already net of depreciation. A link leaves out figures the other calculator cannot take, such as a sale above $100,000,000.00 for capital gains or above $10,000,000,000.00 for rental, so that calculator opens on its own defaults.
These figures are estimates for learning and planning, not financial, tax, legal or investment advice. Terms of use.
Real property definition (26 CFR 1.1031(a)-3), deadlines and section 1062 farmland
Under Pub. L. 115-97 section 13303 and 26 CFR 1.1031(a)-3, only real estate qualifies after December 31, 2017. Real estate means land, permanent structures, structural parts, unsevered crops or timber and listed real-estate rights (such as leases and easements). Under 26 CFR 1.1031(k)-1(c)(5)(i), incidental personal items typically transferred with a larger property item in standard commercial deals do not break identification. Their total market value cannot top 15 percent of the aggregate fair market value of the larger item of property. Even so, any unlike personal items you receive still count as boot on line 15.
Under 26 CFR 1.1031(k)-1(b)(2) and (c)(1)–(2), you must name replacement land in a signed writing within 45 days unless you receive it by day 45. You must close on the new land by day 180 or your transfer-year tax return due date (with extensions), whichever comes first. Under 26 CFR 1.1031(k)-1(g)(4), a qualified intermediary holds the sale cash under a written agreement that bars early access. Check your dates and the 3-property, 200-percent and 95-percent tests in the 1031 exchange deadline calculator.
If your deal is a taxable sale or uses a buyer note, check the capital gains tax calculator and installment sale calculator. If you converted a home, see the home sale exclusion calculator. Also, Pub. L. 119-21 section 70437 added 26 U.S.C. 1062 for tax years starting after July 4, 2025. It covers U.S. farmland you farmed or leased to a qualified farmer for substantially all of the past 10 years. If you sell or swap it to a qualified farmer under a 10-year farm covenant, an election splits the tax. You pay the resulting chapter 1 regular net income tax increase in 4 equal yearly installments.
What to do before and after your exchange closes
Sign a written agreement with a qualified intermediary under 26 CFR 1.1031(k)-1(g)(4) before your first closing so you cannot touch the cash early. Then count your 45-day and 180-day cutoffs in the 1031 exchange deadline calculator.
To hit $0.00 of taxed gain under 26 CFR 1.1031(b)-1 and 1.1031(d)-2, take $0.00 of cash or unlike items out of closing. Make sure your new loan plus any cash you pay in covers 100 percent of the old loan you drop.
Check your closing sheet before you sign. Broker fees, legal fees and deed fees on giving up the old land go in Exchange Expenses ($5,000.00 in the default case). Under IRS Publication 544, property taxes, rent splits, security deposits and repairs are not swap costs. Do not enter them in Exchange Expenses. Under 26 CFR 1.1031(k)-1(g)(7)(i)–(ii), prorated rents left out of amount realized and normal closing items like commissions, prorated taxes, transfer taxes and title company fees are disregarded. That applies only when testing whether a deferred-exchange safe harbor stops applying or whether your rights to the money are expressly limited. This does not change what you enter as Exchange Expenses.
File Form 8824 with your tax return for the year you gave up the old land. Give your CPA your line 25 basis, pull out non-depreciable land and apply the Publication 946 carryover and excess split to any building share.
Questions about section 1031 boot, mortgages and basis
Why does Form 8824 line 17 differ from Publication 544's amount realized when I assume a mortgage or pay cash?
IRS Publication 544 totals everything you get (land, unlike items, cash and debt relief) minus swap costs first. It subtracts your new debt and cash paid in the next step. On Form 8824, line 15 nets your new debt and cash paid against debt relief right away, and puts any extra on line 18. In D's swap in 26 CFR 1.1031(d)-2 Example (2)(b) above, Publication 544 starts from a $370,000.00 amount realized while line 17 shows $290,000.00, yet both land on the same $120,000.00 realized gain on line 19.
Can taking on a larger mortgage offset cash I receive at closing?
No. Under 26 CFR 1.1031(d)-2 Example (2)(c) and the line 15 instructions, taking on more debt cancels debt relief on your old land. Paying cash also cancels debt relief. However, taking on extra debt never cancels cash or unlike items you get in hand. In 26 CFR 1.1031(d)-2 Example (2)(b), D's extra $70,000.00 of new debt cannot shield the $40,000.00 cash D got.
How do exchange expenses reduce taxable boot and affect replacement basis?
Under IRS Publication 544 and the line 15 and line 18 instructions, closing costs on giving up the old property cut boot on line 15 and add any unused part to basis on line 18. Qualifying costs include broker fees, legal fees and deed fees. In the default case above, $5,000.00 of costs cuts $10,000.00 of cash down to $5,000.00 of net boot on line 15. Closing costs on buying the new property also add to basis under Publication 544, while property taxes, rent prorations, security deposits and repairs are not exchange expenses.
What happens if I have a realized loss in a section 1031 exchange?
Under 26 U.S.C. 1031(a)(1) and (c), a loss on like-kind real estate is never deducted in the swap, even if you also get cash boot. Suppose you swap land with a $100,000.00 basis for new land worth $85,000.00 and $0.00 boot. Your $15,000.00 realized loss is not deducted now; line 24 shows a $15,000.00 deferred loss (−$15,000.00) and your line 25 basis stays $100,000.00.
How is replacement property basis depreciated after a 1031 exchange?
Under IRS Publication 946 (2025), Chapter 4, separate out non-depreciable land first. For a building swap, depreciable line 25 basis up to old building basis is carryover basis. It keeps the old remaining life and method when the new building has the same or shorter recovery period. If the new building has a longer recovery period, carryover basis uses that longer period from the old start year. Any basis above old building basis is excess basis treated as newly placed in service ($100,000.00 carryover and $70,000.00 excess in D's $170,000.00 building swap).
What happens if I receive non-like-kind personal property alongside real estate?
Under 26 CFR 1.1031(d)-1(c), the value of unlike items you get counts as boot on line 15. Those unlike items take their market value out of total non-cash basis first. Your remaining real-estate basis on line 25 equals line 18 plus line 23 minus line 15. Suppose you swap real estate with a $16,000.00 basis for $18,000.00 of real estate and a $2,000.00 unlike item. You realize $4,000.00, pay tax on $2,000.00, put $2,000.00 of basis on the unlike item and keep a $16,000.00 basis on line 25.
Sources
- 26 U.S.C. 1031, Exchange of real property held for productive use or investment (Cornell LII text) (current version)
- 26 CFR 1.1031(b)-1, Receipt of other property or money in tax-free exchange (Cornell LII text) (current version)
- 26 CFR 1.1031(d)-1, Property acquired upon a tax-free exchange (Cornell LII text) (current version)
- 26 CFR 1.1031(d)-2, Treatment of assumption of liabilities (Cornell LII text) (current version)
- 26 CFR 1.1031(a)-1, Property held for productive use in trade or business or for investment (eCFR) (current version)
- 26 CFR 1.1031(a)-3, Definition of real property (eCFR) (current version)
- 26 CFR 1.1031(k)-1, Treatment of deferred exchanges (eCFR) (current version)
- IRS, Form 8824 (2025), Like-Kind Exchanges (form dated Aug 19, 2025)
- IRS, Instructions for Form 8824 (2025), Like-Kind Exchanges (page reviewed Apr 30, 2026)
- IRS, Publication 544 (2025), Sales and Other Dispositions of Assets (page reviewed Apr 30, 2026)
- IRS, Publication 946 (2025), How To Depreciate Property (page reviewed Apr 30, 2026)
- IRS, Like-kind exchanges - real estate tax tips (page reviewed May 1, 2026)
- 26 U.S.C. 1062, Gain from the sale or exchange of qualified farmland property to qualified farmers (Cornell LII text) (current version)
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