My client was gifted a rental by his father 2021.  And shortly after that he sold the property.  His father had gone thru two Like Kind Exchanges.  I reviewed his fathers pertinent tax returns and they looked  incorrect to me.  So I redid recalculated the like kind exchanges and found out the current adjusted basis is higher by over $200,000.  Also there was approximately $10k more than It should be.  Also there should have been an additional $9k in recognized gain in 201 on the second Like Kind Exchange.  What is the best way to to correct this situation.  I'm I required to amend the additional capital gain though is beyond the SOL.  The father was in the 15%tax bracket in 2017 so there wouldn't be any additional tax.  Is it possible to make the changes as part of the sales of the rental on the son's return?