Like kind exchange 8824 & 8825 Question

[mircpa]

Hello friends

I have a question for a client of mine who had S corporation that owns business and real estate. Its business and real estate was sold for 1.4 mill whose original acquisition cost 7 years back was 1.5 mill and 690K of accumulated depreciation at time of sale and went through 1031 exchange and bought multiple rental income generating properties worth 7.6 mill. I am able to do 8824. My question is how do i move assets from 1120S to 8825 because new properties are rental income generating properties ? Are we required to recapture 25% of depreciation previously claimed and show as ordinary income if so which form should I enter this info onto. Can someone guide me