How do I report a rental property that was taken over to be used as primary residence. 

Property was acquired by an inheritance (base 230,000 ) and rented for 5 years and 5 1/2 months.  Owner lost their job and sold their primary home in a different state and moved into the rental property and made it their primary. Depreciation deduction was taken for 5 years on prior tax returns 100% business use. There was technically no sale of the rental property. Due to Covid 19 rent was only collected for 3 months of the year but was occupied by tenants for 5 1/2 months.