see any of these blogs. it seems it's your choice as to which year to report because you did not get the proceeds until the following year.
https://www.accruit.com/blog/your-1031-exchange-straddling-two-tax-years#:~:text=For%20failed%201031...
or
https://www.cpec1031.com/blog/how-to-report-a-failed-1031-exchange-that-rolled-over-into-the-next-ta...
https://www.eisneramper.com/1031-exchange-1119/
