@Psyblade wrote:
Can I not take the depreciation this year since it offers no benefit and so I don't get hit with the recapture in the future?
No, the deduction is not really optional in the sense that recapture will apply to the extent the depreciation deduction was allowed or allowable.
Therefore, even if you don't take the allowed deduction, the deductible amount that was allowable (but not taken by you) is subject to recapture.
