I don't understand this 1031 completely.

Client 1031 was done with an exchange service provider.  Client's investment property relinquished and deferred gain went to two DSTs. He took 400K cash into his personal account, then invested that into 2 Qualified Opportunity Zone Funds (within 180 days).  I have read the only recognized capital gains are allowed to be invested into QOZ funds.  So that means F8949 is required to report the gain.  What is the amount of the gain?

QOZ funds are not* allowed to be included in a 1031. So, the problem seems to be that the deferred gain calculation must allocate the gain to the 4 investments. But if QOZ funds are not a part of the deferred gain / 1031 then how is the gain on only the QOZ funds calculated?

*  A QOZ fund is not an investment into the underlying real estate.  Therefore, it cannot be a 1031 exchange.