Which type of return are you preparing with TurboTax Business (a 1041 or 1065)?
Also, please be advised that there is no license for TurboTax Business that would cover use by a paid tax preparer.
Regardless, Section 1031 exchanges (like-kind) no longer apply to personal property as a result after the Tax Cuts and Jobs Act (Section 1031 only applies to exchanges of real property).
The mower that was traded in is considered to have been sold.
