Your prior tax preparer did it wrong. A roof does not qualify for the Special Depreciation Allowance, and it is depreciated over 27.5 years.
That means you incorrectly claimed the FULL cost last year, rather than spreading it out over 27.5 years.
To correct the matter, you should bring it back to your prior tax preparer to correct it, and you will probably need to repay some tax because you received too large of a deduction.
