You cannot simply lower the price you paid for the property to reduce the depreciation deductions. You have to use your actual cost basis.
With respect to the sale of the building, it is either residential real estate and the recovery period is 27.5 years or it is nonresidential real estate and the recovery period is 39 years. When you sell the property, you will have what is called unrecaptured section 1250 gain to the extent of accumulated depreciation deductions allowed or allowable. That gain is taxed at ordinary income rates up to a maximum rate of 25%.
If you transfer the property to your daughter during your lifetime, she will take your basis, holding period, and accumulated depreciation on the property.
You cannot indiscriminately "joggle" the business percentage value to gain a tax advantage.
Frankly, the type of questions posed in your post indicate that you should consult with a tax professional.
