This subject is also discussed in this post, but it is from 2020 and I don't know if TurboTax updates have made any difference in the answer given by @M-MTax who says the following: "...it doesn't matter whether you allocate to land or not....the whole thing comes out in the wash anyway where your entire depreciation deductions you took or should have taken are recaptured."
https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/when-selling-a-rental...
