I have a client that did a like-kind exchange of rental property that had prior unallowed losses on Form 8582 from 2020 of $55,886. I did not advise client to do the like-kind exchange. He did the exchange in 2021 and received cash of $48,373. From my understanding, he should be able to use $48,373 of the unallowed losses to offset some of the $55886 gain on form 8824. My problem is on how to enter it correctly so that happens. I cannot check the box that it was a complete taxable disposition on schedule E worksheet or all of the Loss will be used. And I want to make sure that if there are overrides necessary that I can still e-file the return. Any help would be appreciated. Thanks!