The figures on the asset entry worksheet don't match up exactly 1/3, but seems close.    For some reason I have it in the back of my head that she may have had family living in one of the units at some point, so it may have been changed back then and never changed back when she started renting both out again.   The last year my boss did her  (I think it was 2014) return he had it majorly screwed up  (when someone drops a mixed up pile of crap off, that can happen), she called the office screaming and cursing, I had her mail back everything and I redid it all.

If I can amend both 2016 and 2017 to grab that missed depreciation, and show this new basis correctly going forward, I think this should satisfy her.