Thank-you for the recommendation!  I made the purchase and found some areas I needed to clean up on my original attempt.  It also helped create the attachments even though I am disappointed that they do not include an example where the property is disposed in the current year like my scenario.  One item left me puzzled though.  I am not sure about Part IV question 25 which states, "Does published guidance require the applicant (or permit the applicant and the applicant is electing) to implement the requested change in method of accounting on a cut-off basis?"  The training material indicates the answer is usually NO, but YES if the property is disposed. 

In my case, the property was disposed of in 2020, and selecting YES tells you to skip line 26 which is where you enter the 481(a) adjustment amount.   

Doesn't seem to make sense to enter YES in this box as a 481(a) adjustment is allowed in the disposition year.

Does anyone have any thoughts on this?