Who took possession of the funds in the interim? From:

https://www.1031exchange.com/faq/

"IRC 1031

• Pertains to the exchange of property used in “trade or business or investment.”
• Do not report gain if property is exchanged for “like-kind” property (e.g., real estate for real estate).
• A third party intermediary is required.
• May not have actual or constructive receipt of sales proceeds from the relinquished property (all funds must be deposited with the exchange-accommodator).
• 180 days to replace the relinquished exchange property.
• 45 days to identify replacement property.
• Net equity must be reinvested in property of equal or greater value to the relinquished property."