@Carl & @AmyC
I am doing my taxes as I type this in Premier Desktop 2022 and it does not automatically transfer the unrealized gains for you. I answered everything & did just as Carl nicely spelled out for us and it does not do that. You have to enter them manually. There is a hyperlink with the information as AmyC suggest that shows you how to do it. After you answer yes, to the Special Handling questions it take you to the screen I have attached and it is done! The $78 is this years deduction for the closing cost. I then went manually to enter the rest of the unrealized gains. And I did answer yes to the refinance questions and entered the date the new loan started.
