Does the owner of record for 2019 have a tax return that shows they handled the rental activity?

Because otherwise, I got a bit lost trying to figure out who is who and when and which part for which year. Just narrow down that one issue, to start with. Don't jump all the way to the New LLC, yet.

After all, a $6m project didn't get built over just a couple of months. You stated that the people that hired you are the people that bought the land, while it was just the land. Follow up from there.