1031 base calculation

[Matyas Sustik]

I believe I understand the base calculation for the replacement property in general. However, I am not clear on whether paying broker fees outside of closing could make a difference or be (tax) advantageous in certain situations.

Assume a sale price of 200k on the relinquished property. The adjusted base is 100k (includes the depreciation taken in years prior). The loan balance is 50k. The replacement property is bought for 150k (assume it is a DST for simplicity and say there is a 150k minimum for 1031 exchange investors). Assume that the LTV on the new property is 50% (way above what is it for old property). Assume that transaction fees are 10k (it will be more in real life, but this is an example). I can think of this being structured two ways:

A. Transaction fees are paid from sale proceeds and QI receives 140k. Need to wire extra 10k to QI to reach 150k. New property FMV is 300k. Capital gains to be deferred: 200k - 50k - 10k - 100k = 40k. Base in new property is computed as: 300k - 40k = 260k.

B. Transaction cost is paid outside of closing, that is 10k is paid directly to broker etc. QI receives 150k since closing shows no expense. Capital gains to be deferred: 200k - 50k - 100k = 50k. Base in new property is computed as 300k - 50k = 250k. However, there is a 10k expense in this year that counts against profits.

So basically, the choice is between taking an immediate 10k expense versus taking depreciation on 10k larger base. It seems the immediate option is better. What am I missing? This would imply to try to pay all costs outside of closing if possible. Am I correct?