Must I force a 2018 MN Schedule LK, Like-Kind Exchange?

I haven't looked at one yet, but supposedly schedule LK is the correct form to use.  As a side note, I think a lot of MN preparers are going to treat the state the same as the federal if the overall bottom line comes out about the same for the year.  Minnesota's non-conformity is going to create a lot of sleepless nights for MN preparers this year.