I need assistance filing this $8824$ form out line for line based off the below information..

Parcel $1$ property transferred from Jane to Lisa:

Fair market value of Parcel $1$: $$154,000$

Jane$$s adjusted basis in Parcel $1$: $$127,000$

Remaining mortgage on Parcel $1$ assumed by Lisa: $$31,000$

Parcel $2$ property transferred from Lisa to Jane:

Fair market value of Parcel $2$: $$123,000$

Lisa's adjusted basis in Parcel $2$: $$112,000$