My client is a resident of WA state, selling real property in state of MD.

The MD property was acquired as part of a like kind exchange, involving sale of real property sold in WA.   My client has always resided in WA state.

As the sale of the WA property was reported on the federal income tax return as a like kind kind exchange, the basis of the  MD property, for federal income tax purposes is lower than the price paid for the MD property.

MD state income tax filing instructions indicate taxpayer should use  like kind exchange basis used for the federal income tax return. when reporting sale of real property located in MD.

As there was no deferred gain, for MD state income tax purposes, on the sale of the WA real property by taxpayer who is not a resident of MD, isn't basis of the MD property determined without regard to like kind exchange gain deferral shown on the federal income tax return?  

Thanks in advance for any and all help!