rbynaker
Level 13

I'm (mistakenly?) under the impression that the sale was in the same year as the death.  I think for short-lived assets (appliances, furniture, etc.) there's no depreciation if placed in service and sold in the same year.  I seem to recall someone telling me that the rule is different for real property because of the mid-month convention but I've never had to look it up.  So you might have a few months of depreciation on the rental activity that then gets treated as Unrecaptured 1250 gain but I can't imagine it will be too much.

Edit: A quick look in Pub 946, page 6, second column (2019) says this:

you cannot depreciate the following property.
• Property placed in service and disposed of in the same year

https://www.irs.gov/pub/irs-pdf/p946.pdf