Is the old rental property coded as MA property?

Are all the assets in depreciation coded to MA? 

Is the client coded as a CA resident? 

All of these questions are related to the way it has been done in prior years. I don't know the answer, but I think MA conforms to 1031. I did find this referring to the Clawback MA has https://www.ipx1031.com/video/massachusetts-1031-exchange-what-are-the-requirements-for-a-1031-excha...  That should still mean there would be no tax on the gain this year. 

You may need to make the long call to Support to get it to work properly