1031 exchange when the relinquished property depreciation has not been taken for many years

The relinquished property has 1.1 years of depreciation from filing as rental ONLY in 2009-2010.  There is no (Sch E) exist in TT section "Wage & Income > Rental Property and Royalties ".   I do have 2010 sch E worksheet which has the total depreciation taken.

I have 5 Questions:

Question 1 - Could someone confirm that 1031 exchange is allowed since the property has not been used as primary or secondary or personal use for the past 5 years? 

Question 2 - Could someone confirm that un-claimed allowable depreciation from 2011-2023 is not problematic with the IRS, since depreciation could not be claimed without having FMV rent?

Question 3 - Is it the right approach to 1st start with the Relinquished and Replacement exchange step and then go to the Rental income/expense/depreciation section? 

1st step - Enter the 1031 exchange for relinquished and the replacement property:

I started with "Wage & Income > Business Items > Sale of Business Property > Start" 

1. a) Check "Any additional like-kind exchanges",  then "Add an Exchange"
2. b) Enter gave up property: (HI residential)

• address (HI),
• 12/01/09 = acquired date
• 08/01/24 = date transferred
• 480,000 = adjusted basis (land and building purchased price - total depreciation taken)
• 1,000,000 = FMV of property you gave up (gross or contract sold price)
• 250,000 = mortgage/loans paid off part of the sale
• 20,000 = Total Depreciation taken (additional information for completeness)

1. c) Check "The like-kind property I exchanged was used in a trade, business, or rental"
2. d) Enter like-kind received: (MD DST commercial)

• address (MD)
• 1,050,000 =FMV property received
• 12/01/24 = date received
• 09/01/24 = date identified
• 300,000 = loan assumed

1. e) Click "No" exchange to related party
2. f) Click "No" Different property given up 
3. g) Enter Exchange expense

• 56,000 = sales expenses (tax, fee, attorney, escrow, QI fee)

1. h) TT says - No Taxable Gain

• 464,000 = Deferred Gain 

1. i) TT says - New Property Basis

• 586,000 = New Property Basis 
• 586,000 = Basis of like-kind section 1250

2nd step - Enter depreciation for the Replacement Property:

From "Wages & Income > Rental Properties and Royalties > start > Add an Asset", enter in the Replacement Property

• Mark - Rental Estate Property
• 12/01/24 = Date Purchased (Replacement Property MD)
• Mark - Nonresidential real estate
• 1,050,000 = Cost (Replacement Property MD)
•    105,000 = Cost of land (don't know. Just use 10% same % as the Relinquished property)

Question 4 - In this step, I don't know what I should check?  

1. a) Mark - I traded in an old asset to acquire this one (this is not common) ?  

or 

1. b) Mark - I purchase this asset?

or 

1. c) Mark - None of the above?

Question 5 - If I chose any a), b) or c), I see the same depreciation (1,010). This number does not make sense.  Purchased building (945,000) / 39 / 12 months = 2,019.  Why is it 1,010?  In addition, this seems wrong. I thought the new property (MD) should only account for the capital gain deferred + additional money put in (assumed a higher loan + purchased price is higher than relinquished price).  Please help shed some light to this.