Thanks @Anonymous_
Just to clarify, my CPA used bonus depreciation as well in 2021/2022, which is the same method I plan to use for amendment. The correct Passive Activity Loss would be much smaller since I am accounting for the correct values of the land and using more conservative depreciation based on the cost segregation studies.
Would this still require form 3115 even though my 2021 return is more presentational (did not use the passive activity loss)?
