Is there anything to do with the $900K gain from the initial property?  They made up the difference between Prop A gain from the sold property and Property B & C, the acquired properties.  
It gets more squirrelly.
Now my client wants to sell one of the properties that will have a $50K FMV gain.
Do a apportion the gain from the initial 1031 exchange based on the two FMVs of the acquired properties?
Thanks in advance, Christopher