Once the cost basis of the structure/land has been established it will never change for so long as the property remains in service. You will never change the cost basis for that asset, which was established in 2019, for any reason. Not ever. There are no exceptions.
If you go changing things, that will seriously skew the depreciation over the years, and in time you "will" be audited. Such an audit usually occurs for the tax year you sell the property, and could easily cost you more than any gain you may have realized on the sale.
