ok thank you I have the special allocation correct.  These are the issues I am still facing:

Assets are included in schedule L (it does not matter if on book or federal tax basis they are included either way), capital accounts are correct because this is adjusted through M-2

If set form to 8825 then deducts as depreciation expense on 8825 therefore reducing income for all partners.  I had to set to Schedule K to have depreciation stated separately.  Only when I did this did it flow to schedule K and K-1 correctly.  For state return (South Carolina) there is no way to allocate to just one partner.  The original 743(b) adjustment flows correctly but there is an add back for bonus depreciation not recognized by SC and this add back cannot be allocated to partner.