Taxmonkey, what do you think?  The instructions for 1031 (https://accountants-community.intuit.com/articles/1608733-1040-completing-a-like-kind-exchange-of-bu...) indicate that you would use the excess basis from Line F of the Replacement Property Depreciable Basis Components Smart Worksheet and enter it as the cost basis for the new asset.  However, what would I put for land value on the new asset?  Or, do I keep it blank because it's already included?