You do not apportion any of the land since there is no land associated with that property but part of the $90,000 and the $118,000 are a cost of purchasing the these mineral rights since that asset is part of the trade. Whatever portion you decide is appropriate, will be a cost basis and will not be depreciated. It will be used when and if you sell those rights to reduce any gain in the future.
You have a value for this in your first post and this property wasn't just added as a gift as part of the total like kind exchange. I hope that makes it more clear for you.
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