WATER HEATER REPLACEMENT

I replaced a water heater with a new one in a residential rental property

date old water heater put in service 2019

date new water heater put in service 2024

the old water heater i depreciated it for 27.5 years

QUESTION: I have not finished depreciating the old water heater since i took it out of service after 5 years

                       How do I claim the portion i didnt depreciate in 2024?