Your basis will not "reset" merely because the property was in probate and the estate was reporting rental income and expenses on its 1041. You will wind up with a carryover basis (of sorts) from the estate, meaning you will succeed to the basis the estate took (which was the fair market value on the date of death).
Also, Form 3115 is designed to adjust depreciation due to an impermissible method of accounting and not mathematical or posting errors, the main issue typically being the scenario where depreciation deductions were never taken. Merely calculating the wrong amount of depreciation is not a scenario that can be corrected by filing Form 3115 (as it is not an impermissible method of accounting).
If you are looking for a local tax professional, you can start with the site below.
Tax experts in SAN JOSE | Find an Enrolled Agent Near You | Find a Tax Professional (naea.org)
