Yes. The IRS rule is depreciation allowed or allowable regardless if you actually take the depreciation. This means at the time of sale the gain will include the depreciation adjustment whether or not you use it. In the year of sale, it will be too late to make the request the change.
Any passive losses that remain unused (carryover) at the time of sale or disposition can be used in that year.
[Edited: 02/16/2021 | 7:05 PST]
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