1031 How to show Boot on 8824

[Paul True]

I have a completed exchange where property taxes were deducted as part of the sale on the relinquished property. The amount sent to the intermediary was shorted by that amount. The exchange involved no debt and was exchanged for a property of higher value. I understand that the taxes are considered an operating expense and should have been paid with a check to avoid gain/boot but regrettably that didn't happen. What I am trying to understand is how I now correctly show the amount that was used for Property Tax on Form 8824. The amount was effective cash removed from the sale proceeds, but of course that cash had to be made up on the acquired property. Super confusing and all the info out there seems to assume someone hasn't yet made a mistake. Any help will be greatly appreciated.