My tenant's rental contract started on 12/21/2021. Because it was rented out for less than 15 days in 2021, I didn't report any rental income or expenses for 2021. I am counting 1/1/22 as the in-service date for depreciation calculation. And I should deduct the whole year (3.636%) of depreciation, NOT the 3.49% depreciation usually listed for starting sometime in January. Am I doing this correctly? Thanks
