I bought a vacation rental on 4/20. However, it was un-inhabitable and I was not able to put it into service until 12/20. That same month (12/20), I sold a vacation rental. We were planning to sell that vacation rental back in May of 2020. However, I was under contractual agreement until 9/20. House went on the market 9/20 and we closed 12/20. These are definitely like-kind properties. Please advise what I need to do to defer capital gains to a property I bought in 4/20 from a like kind property I sold in 12/20
