Higher basis used for calculating depreciation for 2017 and 2018 on residential rental property on individual tax return. Losses allowed in both years. Taxpayer will be selling property in 2019 and does not meet the residency test. Do I have to amend past years or can I lower the basis and include all depreciation taken to calculate gain on 2019 return and include a statement disclosing the adjustment on the return when it is filed?