If legal title was to the new owner in 2023 then the new owner reports the rental revenue and expenses until 12/31/23 and then full year 2024. The only thing the 2024 1031 was to do is - see next paragraph.

The basis for depreciation would be reduced in 2023 for the gain deferral even though the deferral didn't happen until 2024.  If you don't have the like-kind exchange numbers worked out, put on extension.