me112233
Level 4

I think you missed my point.  The real difference is tax will be negligible, though only one year (2020 or 2021) will get the benefit of the expenditure.  

With the additional info, the safe harbor might not be an option.  Now, knowing that the property has sold, no real harm in just setting the stuff up for depreciation in 2020, then processing the sale in 2021 as per normal capital gain.  It will all come out in the wash.

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