Provided the kitchen improvement is a §1245 property (rather than §1250 judging by the recovery period), the sale would need to be recorded separately in PTO with a portion of the sale proceeds allocated to it so that §1245 recapture, if any, may be computed separately from any unrecaptured §1250.  While §1245 does not require depreciation recapture to be computed on the acceleration, you should determine with your client whether no gain was indeed attributable to the improvement.

Assuming the kitchen improvement is for a residential rental, 5 years instead of 7 should be the recovery period.