Deductions & credits

I'm trying to figure out if I should elect out.  My gross income is over $150K, and I don't seem to benefit from any rental losses.  Should I still take the special depreciation allowance, or should I opt out, seeing as how it did not benefit me in any way?  I actually plan on selling the house in 2016.  If I opt out of the Special Depreciation Allowance, does that help me or hurt me when I sell the house?