Following up on Question 1:
It looks like from publication 523 where it states in 5a,
"Any depreciation you took or were allowed to take for use of your home for business or rental purposes"
as well as worksheet 3, step 2:
"List the total of all depreciation deductions that you took or could have taken for the use of your home for business or rental purposes between May 6, 1997, and the date of sale"
That there are no issues with varying depreciation amounts each year depending on how much space I was willing to rent, and how long. I would need to track all depreciation deductions each year, then enter them here for tax reporting for the sale year.
