@TurboTaxPaulaM there is no cost for the repair/replacement to OP therefore no basis to depreciate. See link to
@Carl answer above. Page 11 of Pub 946 <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p946.pdf">https://www.irs.gov/pub/irs-pdf/p946.pdf</a> if you receive property in a nontaxable exchange,
the basis of the property you receive is the same as the adjusted basis of the property you gave up so the old roof stays part of the home and no change needed to depreciable basis. or even better Page 46 Nonvoluntary conversions continues same thoughts. you can't depreciate the cost and also reduce the gain as that's double deductingfor the cost of the roof.
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