You restart the 27.5 years, using the current Adjusted Basis (if the Fair Market Value is lower, use the FMV).
Other than for calculating your Adjusted Basis, you don't enter anything about the prior depreciation into the program for depreciation, either this year or any future year.
At whatever point you sell the property, you will need to add up the depreciation from the first rental period and the second rental period for purposes of reporting the sale. You will also need to manually report the sale, or go to a tax professional.
