Reverse 1031 Exchange - Tax Question

[Chuck E.]

Here's my reverse 1031 story:

I bought my replacement property on 11/27/18, with the EAT as the title holder.

My relinquished property was sold on 12/31/18.

The EAT assigned its membership interest to me on 1/3/19.

For tax purposes, I know that on form 8824 line 6 I report the replacement property as being acquired on 1/3, since it was "parked" from 11/27 til 1/3. However, the IRS will see that I've claimed expenses and depreciation for my replacement property on form 1040, even though I didn't "acquire" it til 1/3/19. Wouldn't this raise red flags? I thought I'm allowed to claim depreciation and repair expenses during the time the replacement property is parked? Please let me know if I'm missing something here. Thanks!!