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@Ekhaterina wrote:

I missed setting up my stepped-up basis for inherited farm property in 2020.

It just occurred to me that I might just show the "prior depreciation" as an "other expense" on Schedule F.  

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Yes, enter it as an "other expense" on the appropriate schedule.  Ideally, call it a "Section 481(a) Adjustment".

However to back up a bit ... did you not claim depreciation at all?  Or were your claiming the incorrect Basis?  If you were not claiming depreciation at all on those clients, then Form 3115 is perfect.  But if you were claiming depreciation but using an incorrect Basis, that is not something that Form 3115 would fix.