Hopefully all of this was done with an accommodator that purchased and held the purchases in 2020. You will need to create a pretty big worksheet handle the numbers, both for 2020 and 2021 for the several to less exchange. You must report the first sale in 2020 on the 2020 tax return and the other two on the 2021 tax return. You need to identify which property (or portion of property) that the 2020 sale acquired. 

Be sure to get a big retainer (definitely more than the accommodator charged. 

You stop the depreciation when the property goes out of service, so one in 2020 and the other two in 2021. 

If the client purchased the replacement properties directly, I believe this is a dead in the water non exchange and the client will be most unhappy.