1031 Expense-Realtor Commissions

[Travis Troxtell]

I just received back my tax prep from my CPA and it includes my first ever 1031 Like Kind Exchange. The CPA is not including an expense for agent commissions and therefore I am showing a taxable gain. For illustration purposes this was the transaction. This was a cash deal for a property sold in Alabama, purchased in Colorado, Texas resident. 

Property Sold, Sales Price: $660k

Property Purchased Sales Price $630k

Realtor Commissions: $30k

I should be showing $0 in taxable gains, correct? 

Is there a publication somewhere that I can point my CPA to? Do the expenses get reported somewhere on Form 8824?