I agree that $2,995 is correct for the depreciation as the rate for 40 year property years 2-40 is 2.5%.
But I also agree that your accumulated depreciation seems to be excluding the initial year of 2015, as depreciation for years 2016 through 2020 equals $14,975.
Adjusting your accumulated depreciation may fix this small discrepancy.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
