If an individual has a gain on his 2021 tax return that is being deferred via investment in a QOF LLC, but the money is not put into the QOF LLC bank account until 2022, does the QOF LLC just file a normal Form 1065 for 2021 (most would be with no or minimal activity I suspect) with no Form 8996, and file a Form 1065 for 2022 with the initial Form 8996? Thanks.