Hmm. You could give yourself a tax-free special receipt in this same amount to offset the cap gain tax? Or perhaps you can not model that sale at all since it's happening next year and just change the value of the existing property next year after you make the exchange and settle things up financially with special expenditures/receipts with appropriate tax consequences.

I suppose I'm not very good with tax-related issues. If these thoughts don't give you an idea, I can ask one of our people here that knows much more about this kind of thing than I do.

I'll pass this point on to the programmers.