@Thomasnye The IRS specifically says you must include deprecation allowed or allowable as part of your sale calculation.
Refer to: I have a home office. Can I deduct expenses like mortgage, utilities, etc., but not deduct depreciat...
Further the IRS says:
You must reduce the basis of property by the depreciation allowed or allowable, whichever is greater. Depreciation allowed is depreciation you actually deducted (from which you received a tax benefit). Depreciation allowable is depreciation you are entitled to deduct. If you do not claim depreciation you are entitled to deduct, you must still reduce the basis of the property by the full amount of depreciation allowable. If you deduct more depreciation than you should, you must reduce your basis by any amount deducted from which you received a tax benefit (the depreciation allowed).
Refer to Basis adjustment for depreciation allowed or allowable in Publication 946 (2019), How To Depreciate Property
As @DianeC958 says, you can file Form 3115 in the year of sale instead of amending your returns.
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