My client sold his rental duplex on 01/20/2022. Can I add the cost of capital improvement to the Cost/Basis of home purchased?

Also when he bought the rental property in 2005 the land value was $50,000 and I always subtracted the $50,000 from the purchase price to calculate the depreciation. When he sold this property last year the value of land was $100,000. Can I change the land value to $100,000 so he will have lower depreciation added to his profit? Any input will be appreciated.