@AmeliesUncle
Thank you. All prior returns were done by the same preparer.
Why would it be minus 78? It was placed in service 12/27/2010, so total depr as of end of 2013 would be 1876+1876+1876+78=5706
78 is for 1 month of depreciation in 2010 (51,582*0.152%)
