Why doesn't TurboTax accepts the 1099-Misc one time rental income?

It depends on what box number, on the 1099-Misc, the $ are in.  If box 1, TurboTax (TT) will automatically treat it as  rental income.  If box 3, TT will treat is as misc income and you'll have to "workaround"* to get it on schedule E (rental income).

But, that's probably optional.  A one time rental income for land, without expenses,  can be reported as other (misc) income. 

*To get it on Schedule E, do not enter at the 1099-Misc entry point.  

In TurboTax (TT), enter at:
- Federal Taxes tab (Personal in  Home & Business)

 - Wages & Income

Scroll down to:

-Rentals & Royalties

In the rental interview, you will be aske if any of the rent was reported on a 1099-Misc.  In actuality, it is not necessary to even enter the 1099-Misc, just the income amount.