Flat out wrong. The amount entered in the "COST" box is the "ENTIRE" amount paid for the property
It is not "flat out wrong"! Converting from rental to personal use is a disposition so the basis for depreciation starts over when the property is converted back to rental use. The new basis is then the lower of the FMV or the adjusted basis and...in this case....that would be $3501. If you do the math that's how @danlutterman could get $101 as a depreciation deduction for 2020....with a basis of $3501, 27.5 years, and in service date of 3/1/20.
