CPA or any with 1031 knowledge need to say: please consult with your CPA and any CPA likely will require a thorough understanding of your tax situation plus doing your 2021 tax return in order to answer your questions. I think reason is not because of making money but liability.
This forum is an informal one, and know to be certain you either take a risk or ask a CPA to review your return. So what I am about to answer, is only based on your question and no knowledge of your return. so please do know the risk.
1. file two 8824. you mentioned you met all 1031 rules, make sure they are all like-kind. if any are not , you can provide multiple groups in each 8824. per your description. seem all -like-kind, then no groupings.
2. file both 8824 for 2021 tax return; tax return due date is always on April 15 of following yr.
3. adjusted basis: only include all executed depreciation. so for 2021, you have partial one to use.
4. FMV s/b asking price. but you can deduct the non recurring expenses when you calculate if there is any boot $ or that expense can count toward your adjusted basis.
5. exchanger fees of QI is a non recurring expense. so apply it to adjusted basis.
have you done 1031 before in prior returns? if not, probably worth the cost to pay a CPA to do your return. if you prefer to do your return, then probably cost effective to ask a CPA to review your return.
good luck
