I use vinly floor strips that look like hardwood floors.

To avoid issues with your identification list shop early and hard and if possible get under contract and even close during the 45 day identification period. 

I don’t know much about these Opportunity Zones, but you don’t want to get past that identification window if it doesn’t work.

Before getting on here responded to a messaged saying that this may be an option for someone who fails to meet the identification period for a 1031 but if someone has a large gain they may also have a large amount of recapture... 

Your current business entity can be your trustee.Get a Federal Employee Identification Number for free at IRS.Gov.

However, those that I've attended mostly require formal identification.

I was able to identify a property literally the last day of my identification period.

If you're getting close to the end of your identification period (45 days after the closing of your first sale) and all 5 are not under contract then re-evaluate. 

@Dave Foster knows this stuff inside and out.One important thing, talk to the lender you plan on using and try your best to get the replacement property under contract as soon as possible after your closing, possibly before, and certainly before your 45 day identification period if at all possible.

The reverse portion is really a second process added to a regular 1031.Regarding identification -You can purchase as many replacements as you want.