Investors & landlords

@Carl that question was already addressed.

Regardless of when it was placed in service, 2nd year depreciation would be $317 according to the tables; 1/2 year, 1st quarter, 2nd quarter, 3rd quarter and 4th quarter.  All are 6.67% resulting in $317 depreciation.

*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.