In 2022 Form 1065, go to Page 4, Line 13(G)((c) It lists Section 754 depreciation.  Fill in code W and then the amount.  In the Special Allocation box next to it I put in "1".  Then I went to the Schedule K-1 Worksheet for that specific partner and By Ratio in Special Allocations I list next to #1 "100.00000" for the percentage.  Remember, in the questions on page 2 of the 1065 to fill in line 10a, b and c.