Alicia purchased a rental property in April 2017. Her basis for depreciation was 210,000. She has no adjustments to her basis after preparing her own taxes. For five years she went to a paid preparer for her 2021 return the preparer realized Alicia had not claimed depreciation any of the previous years she was allowed to claim $5409 for 2016 and $7636 each year for 2017 2018 2019 2000 22,021 how much catch-up depreciation can Alicia claim on her 2021 form 3115 $22,908. 28,315 35,953, 43,589