the major issue you face is that when you sell you must recapture as income the depreciation you never took.
another issue is potential changes in the tax laws that might adversely effect you for not correcting the issue sooner.
nor should you just start taking depreciation in 2024 for assets placed in service in a prior years.
the 3115 will allow you catch up on the depreciation for the missed years. this may result in reducing your
taxable income for 2024. not enough is known to determine if all the catch up will be currently deductible.
you should probably seek professional help for doing 3115
