1031 tax question regarding depreciation recapture on boot

[Paul Rolloff]

In a 1031 'partial' exchange of a rental property; where there is taxable boot (capital gain and depreciation recapture). Is the depreciation recapture amount required to be fully paid first and then the capital gain on the remaining boot? Or is the boot amount taxed as %cap gain and % depreciation recapture; and likewise the basis of the replacement property will be the same % cap gain and %depreciation taken(not recaptured yet)?