Thank you all for your input.  I was hoping for an easier solution (amendment).   

Yes, I know that technically she was supposed to file F. 3115, but I remember reading somewhere that for property placed in service in 2018 the IRS allowed to amend 2 years to correct depreciation not previously claimed (CARES Act?).  However, with the strong support in favor of filing Form 3115 I am going to do just that.