Can anyone help?

Rental property partially demanged by fire, received insurance payment , fixed partially then sold in 2019.   Purchasing a qualified property in 2020 to be qualify 1033 exchange.

Follow pub 544 to postpone gain in 2019 by attaching election statement.

Do I need to do dispositoin of the asset (but suspend the gain, IF YES, how to suspend in PCO system?) 

If do not dispose the asset, how to stop deprefciation for the current year? Overwrite?