I treated the duplex as a multifamily unit where I owner occupied the upper unit from purchase date of 01/06/2005 to 01/01/2017. So I only depreciated the lower unit which I rented out from 01/06/2005 to 03/21/2022 the day I sold it, the depreciation amount was half of the building purchase cost (minus land). When I moved out on 1/1/2017 and rented out the upper unit, I started to depreciate the other half of the duplex until 03/21/2022 the day I sold the entire duplex.
