It depends on what you want to do. If you mail your return you can include your statement for the separation of the properties. You will actually separate them on your tax return so it's already self evident. On the like kind, Form 8824, you can lump together so all is accounted for, then complete the asset section as explained and e-file your return.
You will always have the document and Section 1031 documentation should the IRS request it later. Keep in mind that recognized gain occurs when you receive boot. Generally speaking, any taxable gain from a like-kind exchange is deferred unless it involves other property or cash. Losses on like-kind exchanges aren't usually recognized.
As far as your third question, you will report the two rentals in 2025, so you could separate the assets for 2025, using the information provided.
@Stefan_from_CV
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