Here is my logic:

EAT is a third party to which you have no firm offer in to buy when EAT acquires the property. 

You sell on 5/8/19 and probably that same day agree to buy from EAT. If that is the case you ID on 5/8/19. When did the owner (seller) sign purchase agreement with EAT?

It has been quite some time since I did one of these, but my recall is that you treat EAT as just some property sitting out there and it is not IDed until a contract to buy is signed. 

Maybe @sjrcpa could help out. She used to be a great All-Star. 😘