@JamesG1 I agree with your calculation of prior depreciation based on your assumption that the entire $184,161 is depreciable real property.
However, you indicate that the OP should report "$27,574 + $4,604 = $32,178 at the screen Confirm Your Prior Depreciation".
I believe the OP should report the correct amount of depreciation ($35,438) for prior years that you calculated.
This is due to the fact the depreciation is based on allowed or allowable.
The only way to correct the difference would be to complete a form 3115 to benefit from the incorrect depreciation determined in prior years.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
