When deciding not to take 1st year bonus depreciation for 7 year property improvements for a rental property recorded on Sch E on a 1040 does the election have to be made on screen 46 in Lacerte or can you opt out of taking the bonus depreciation on screen 22 by checking the elect out of SDA and not make the election? It shows up as an informational diagnostic which means you can efile without making it but will this cause an issue with the IRS meaning will it automatically send a letter to the taxpayer for more information? 

Does opting out prevent the taxpayer from bonus depreciation for this property for all asset classes even though its expires in 2025, if not sooner? or is the election only for that property class for that year? 

The taxpayer has existing passive loss limitations so bonus depreciation in 2020 gives no tax benefit.