I did some testing, and see that it "appears" the programmers have changed things so that COST must be at least $1 more than COST OF LAND.
For my testing, I entered $30,001 in the COST box, and $30,000 in the COST OF LAND box. Then it went through with no problem, showing $0 prior depreciation and $0 depreciation for current year. That'll work and "the numbers" should be fine assuming you actually sell the property in 2023.
One thing you can do also, is go ahead and include any unclaimed depreciation on other assets, in the cost of the land, as well as your demolition costs too, since none of that cost gets depreciated anyway.
