How did you end up resolving this?   I have a final K-1 from Energy Transfer for  2021 tax year.

Entering gain subject to recap is a negative amount (per instructions) results in a long-term loss.  Trying to get it to appear on 4797, Part II Line 10 is the trick.  

Another issue:  I separated the various components on separate K-1s in the past but do not plan on doing that with the final disposition.