A client had a second home that was a rental property.  During 2024 the rental property activities ceased, and that home is now his primary (and only) home.  I stopped all depreciation on the rental property as of the date the rentals ceased in 2024, and we are carrying forward passive losses. 

However, the client is now contemplating renting the home (his primary home) for more than 15 days each year, starting in 2025.  I understand the need to allocate expenses between the personal and rental portions of a mixed-use property.  However, I am totally stumped as to how to depreciate a mixed use property such as this.  Do I continue to depreciate the property as if it had continued to be a rental, and just change the business percentage use each year?  Or, do I set up new depreciable assets for the mixed use property?  I don't know how to transition from the rental property depreciable assets to depreciable assets for the new mixed-use rental.

Any guidance will be appreciated.  Thanks!