The IRS included depreciation recapture in the tax law so you are liable whether you used it or not. Claiming depreciation is not optional; any unclaimed depreciation is still subject to recapture when the property is sold.

If you don't take depreciation, the IRS will reduce your basis anyway as if you had taken depreciation.    So even if you don't take depreciation the IRS treats it as if you did.

So why not get the yearly benefit of taking depreciation?