You stated "converted" which to me means at some point it is a full time return.

Enter as a SFR

Regular depreciation with a beginning date of the date of conversion. Be sure to use the real basis of the cost of home, improvements etc. DO NOT use the current FMV, unless it is less than basis

No personal days, since we are essentially starting a new full time return - #days = #days as rental, no personal.

Basically do this just like you would if they purchased a new property.