Yes.  Appraisal is from legit licensed appraiser.  She just wanted to get rid of it and in her mind she sold it for a lot more than they paid and after receiving rent all those years.  I tend to think it is investment property since it was not held out for rent and I'll put it on sched d.  The accum dep as of the end of 2018 is what I plan to use to reduce basis.  Doesn't seem right to count depreciation all the way to date of sale in 2022 (allowable) if it was not being held out for rent.  There is no recapture if the house is sold as a loss.  The house could have been rented any time but they just didn't want to rent it.  Anyone have any other ideas, suggestions?