A  15 ton HVAC purchased in 2018 that took the Sec 179 deduction as Qualified Real Property was totally destroyed in a federally declared disaster flood that occurred in 9/2019 (an involuntary conversion).  Insurance reimbursed and a replacement wasn't made by year end although a partial down payment was made to replace it.  I'm not sure what I should put on the Asset Entry Worksheet for the disposal.  In reading Publ 544: "If you receive money or property that is not similar or related in service or use to the involuntarily converted property and you buy qualifying replacement property within a certain period of time, you can elect to postpone reporting the gain on the property purchased."  So how do I dispose of this asset without showing a gain or loss? 

Update: The Sec 179 deduction in 2018 was elected but was not taken due to Business Income Limitation so it was carried forward to 2019.  Also, the replacement HVAC cost less than the money received from the insurance company.