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Partnership? Individual? Corporation? ProSeries? ProConnect? Lacerte? Did you google, for example: ProSeries 1031 exchange
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"under an accountable plan?" Maybe. I found this for you: https://accountants.intuit.com/articles/home-office-deductions-expenses/
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"It is a CA client' Then IRS research won't be useful, if your question relates to CA taxes. "and it was declared a federal disaster. Does that change anything?...
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Point being, doesn't $22K kind of settle the issue to that side?
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While I agree with this part: "that trade in value may or may not represent the true value of the vehicle." I would point out this description: "a Truck distrib...