Form 3115 unreported depreciation > 50,000

[51pop]

Rental property sold 2024 unreported depreciation since 2008 > 50,000.  Line 28, how do I handle the entry? I would like to take it all as a 481a adjustment in 2024 since I will not have schedule E next year.

Unreported depreciation amount on page 4 part 1V line 26 would be negative number, right?

[Hi Palms]

Yes, negative adjustment. 

Don't forget to attach a sheet showing your calculations.