Executor and Beneficiary Same Person IHT Property Loss

C4 OR IHT 38 FORM LOSS ON SALE OF PROPERTY

Hi, i’ve tried reading the legislation and government notes but can’t quite make a confident conclusion on the below situation. Any help would be appreciated.
At the end of January 2021 my father passed away, in testate. I am his only son and was thus uncontested executor of the will, I then paid the initial IHT amount to secure probate, transferred his properties etc into my name.
The Chartered Surveyor definitely over valued the 2 properties. One was valued at 400k and is in the process of being sold for 375k. The other was valued at 950k and won’t go for more than 900k i’d imagine (and that is without any potential market dips given what’s going on at the moment!)

(1)Do I submit a CH4 Correction form or an IHT38?

(2) Because I transferred the properties into my own name does this now mean that I can’t claim any IHT relief. I am the only beneficiary, the only executor and the only person involved in the whole process but i’m not sure if i am the “appropriate person” as myself as executor and myself as beneficiary may be seen as separat people? Seems ridiculous but if it is what it is, it is what it is and i’ll presumably have to use the reduced value of CGT relief carried forwards?

(3) Does my question (1) impact (2)