Partial 1031 - capital gain taxes

[Matt Smith]

I would like to estimate the amount of capital gain taxes that will need to be paid for partial exchange for these assumptions:

- Property sold: $800K, proceeds, $350K

- New property (property A) identified and offer accepted: $500K. No other properties purchased/identified.

- Downpayment for property A is $150K.

- Capital gain tax 20%

What would be approximately the amount of tax due? Does it depend on the downpayment amount for property A?