Thank you for all the answers  you have provided. Doing this is in Lacerte is tricky plus the law change to real property only. I completed the election for all the assets since the diagnostic popped up for each one. I wish I had thought of doing the exchange under the land but now that the wizard has been processed there is no turning back - I have entered all the subsequent info and I'm not doing it again... if I can't e-file I will just mail the return.

Thanks again for all of your help.