Thanks for your answer.
I would prefer to do it the other way if possible. Is it not allowed to convert from rental to personal, and then convert back to rental again in the same tax year? The depreciation deduction is not needed in 2017 so I would prefer to only depreciate 5 months of the year in order to keep the cost basis higher. Then the capital gains tax / depreciation recapture will be less when the property is sold.
