The kitchen improvement was done immediately before the sale of the 1st property in 2016. I performed a 1031 exchange and sold the second property in 2019 without a second 1031 exchange. Last month I realized that I did not take the depreciation during the years 2016, 2017, and 2018 and would like to include the kitchen improvement in the basis as part of Form 4797, Lines 2F and 21.
