Help with 1031 involving SF rental exchanged for two land lots, want to sell lot

[Patricia Via]

new to this site, hoping to simplify whether I should sell a lot purchased when sold a SF rental back in 2006. the gross sales price of the house was 165K, but the net was closer to 151K.  We did a 1031, purchasing two lots, one at 85 and one at 110, or 195K total.  Want to sell the cheaper lot but not sure how to figure the taxes.  The basis of the rental house was approx 64K (bought in 1989). I did total all the depreciation taken on the rental house at 30673.  Maybe someone can tell us if we were supposed to pay the depreciation at the time of the purchase of the land since land cannot be depreciated.  We did not know if this is the case and did not pay any taxes since it was a 1031.  we used LandAmerica as intermediary and nothing was mentioned.  Now they are defunct due to fraud.  If we want to sell the cheaper lot, how to divide the gains between the two lots? Do we divide the depreciation also? we don't plan to sell the 2nd lot, at least not as soon   there were costs involved in buying the lot as well - where would they go?

Hoping someone knowledgeable can help.  Also, the $85K lot was way overpriced in 2006 and is only assessed for $65K; however, the offer has yet to be made, only calls from realtors. It may not be worth the trouble and cost of selling!

Thank you