In my mind it makes more sense to add the cost of the solar panels minus the credits you received to the cost basis of your home itself. The solar panels would be considered an improvement to your home and they are now a component of the home, so instead of depreciating them separately, include them with the depreciation of your home for the purpose of the home office. That way, it is not an issue that they were placed in service prior to your business starting. The whole home, including the solar panels, will then be placed in service for business purpose at the same time when you began using the home office.
Whether or not the loan on the solar panels placed a lien on your property or didn't, you can deduct the interest portion as an expense related to your whole home. Then the proportional home office percentage can be calculated for that expense. If the loan is considered to be a mortgage, then you should probably receive a Form 1098 reporting the interest amount to you.
@sswariaootghg
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