I have discontinued my home business the end of 2021. I have depreciated the home office over 12 years, however the last 3 years the depreciation expense was not allowed. It amounts to about $14,000 that isunallowable. This year I have converted that home office plus more space into a residential apartment. This is in my personal residence and I still live here. I want to convert to personal us as of January 1,2022. and then convert to Residential Rental Property. what do I do with the unallowable depreciation amount.
