Safe Harbor for what? I'm not clear on that. If your property improvements were done between the time the last renter moved out and the closing date of the sale, none of your property improvements are depreciated. Of course, they still add to the cost basis. But what are you claiming "any" safe-harbor on, since there's nothing to depreciate? Maybe you listed the property as "available for rent" after the improvements were completed, and before you sold the property?
Even so, claiming a safe harbor deduction makes no sense, since you'd risk paying more tax on more recaptured depreciation in the year of the sale.
