it appears that the depreciation carryover amount offers no relief.

for determining recapture or depreciation, the depreciation worksheet and disposition schedule reports depreciation allowed or allowable. therefore even if you got no benefit of the depreciation in the years the property generated vacation loss and NOT PASSIVE LOSSES, due to too many personal days,

you can't get any benefit. Basically you pay the tax on the recapture even though you got no prior benefit.

the only way to get out of this is to change the use of the property from rental to  solely personal so it is out of service then no future depreciation is claimed as it would not be allowable. Planning would not to use it greater than 10% of days rented so the PAL rules would apply and get benefit of PALs on disposition.