Opting out only applies for this one year.  Bonus is used again in all future years unless they opt out again (each year).

For your comment about not the depreciation not being able to be used due to passive loss limitations, that doesn't necessarily mean you should opt out because it using Bonus will just add to the passive loss carryover and it EVENTUALLY will be used.

As for how to do it in Lacerte, sorry, I can't help you there, I'm a ProSeries user.  But your comment "checking the elect out of SDA and not make the election" doesn't really make sense to me.  What do you mean by "not make the election"?  In order to "opt out" of Bonus, you NEED to make an election.