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Thank you, I will look into your suggestion. The rental property was an asset of the Grantor Trust since long before the Grantor died and was never an asset of the Estate itself. So even though I need to create an initial Trust 1041 at the end of the section 645 election, the rental property should (in my opinion) continue smoothly depreciating through the whole year of 2024. However, I haven't discovered how to make this happen in TurboTax yet.