My understanding is that AAA Sch L (balance sheet per books) not necessary must match always AAA Sch M-2. For example, ProConnect Tax is flowing Sec 179 deduction to Sch M-2 (line 5, other deductions). In this case, final AAA M-2 (line 😎 and AAA Sch L (line 24) are not equal.

One option would be to make a positive adjustment in Sch M-2 (line 3, Other additions) to neutralized, in this case, same amount Sec 179 deduction. But I am not sure this is what IRS is looking for.