LLC (two members 50%-50%) has a drop and swap entered into in November 2020 but sale did not take place until 2021. I have distributed the property out on the K-1 for 2020. Checked box 12 YES on 1040 Schedule B - tenancy-in-common agreement in place for distribution. K-1s for the partners had a minor adjustment to balance the capital accounts. Should the K-1 for member receiving the property distribution be marked final? Is there any additional disclosure?