the 30K you spent in fixing up expenses is added to the Sch E as repairs ... they are NOT added to the basis or depreciated.
That works, and it only applies to the $30K spent "AFTER" the last renter moved out, and before you closed on the sale. You can do this, because you don't have to take into account any depreciation "only" on that $30K since the property was never placed in service again, after those specific improvements were done.
But the 3115 is still required for the improvements you did before the property was a rental, since you failed to depreciate those specific improvements.
