The taxpayer's prior year rental depreciation schedule has roughly a $5K basis in intangible capitalized loan organization costs from a 1031 acquisition of said rental property that I believe is amortized under IRC 461. The property was sold and there appears to be no option for claiming a loss on the $5K intangible asset since IRC 461 doesn't qualify as Sec 1245 property. Is there any way around this to ensure the loss isn't omitted?