Basis, Depreciation and QBI after 1031 Like-Kind Exchange

So I completed a 1031 like-kind exchange last year, complete with filing Form 8824 to declare to the IRS the amount of Deferred Gain (Line 24) and Adjusted Basis of the Replacement Property received (Line 25).

So this year I have to resume depreciation using the new property.  From what I have gathered, this also confusing time with several issues that I need to wrestle with.

Election

I can either continue the relinquished property's depreciation schedules on the the replacement property like the exchange never happened (which IRS prefers), or I can elect to start over with a single new depreciation schedule (which usually results in a lower depreciation deduction).  Nevertheless, I am intending to do the election for my case, but I am also considering the following questions and issues both ways to be sure that I really want to do that.

Not all cost is included in the basis

Either with or without the depreciation election, the weird thing is that after the 1031 Like-Kind exchange, not all acquisition costs are in the costs basis! The reason is the realized gain (comprised of prior depreciation and capital gain beyond that) on the sale of the relinquished property has actually been used to acquire the replacement property, but it must remain as "deferred gain" until the replacement property itself is sold?

Placed in service date

If I don't make the election, the placed in service date for each depreciation schedule also remains the same?  If I make the election, the placed in service date resets to the date I acquired the replacement property?

Land

While land does not depreciate, it does get subtracted from the basis when computing depreciation.  If I continue using the original depreciation schedules, I guess it's a simple matter and just ignore the change in land value, consistent with pretending nothing ever happened?  However, if I elect to start a new depreciation schedule on the replacement property's adjusted basis, then do I apportion the land value of the replacement property between the adjusted basis and the deferred gain that was used to acquire it?  It doesn't seem right to carry over the relinquished property's land value verbatim in this case.

State depreciation after taking bonus depreciation

Yes, I took some bonus depreciation in the past that is not allowed on my state return.  This means I have a different adjusted basis for state taxes vs. federal taxes (adjusted basis on the state return is higher).  In the past, the "Placed in Service Date" was used by tax software like TurboTax to determine whether to even ask about bonus depreciation, but if I elect to start new schedules, I need to somehow trick the software now to produce the adjustment on the state return?

QBI Property Limit test using Unadjusted Basis

Now this is where the confusion gets the worst.  Forget about discussing the safe harbor requirements for a rental real estate enterprise, I know that I don't qualify there but believe I do nevertheless under the general definition of a business in Section 162.  I know Land value is not qualified property for the test and excluded in the calculation.  And obviously, all prior depreciation has to be added back.  But how do I handle the Deferred Gain?  Is this also part the Unadjusted Basis for QBI purposes or not?  It certainly was part of the amount paid to acquire the replacement property.  However, it will be taxed at capital gain rates in the future.

Hopeful someone has some useful insight on how to tackle these issues...