Past years stay as is. Taxpayer is stick with the greater of allowed or allowable depreciation. In this case allowed is larger.

For current year, perhaps you can change. There was a post today or yesterday where taxpayer claimed too little depreciation and Form 3115 was discussed. I can't find it. @TaxGuyBill is knowledgeable in this area and weighed in. I always have to look it up.

I did find this one

Solved: Rental property since 2010 but land in the basis ... - Intuit Accountants Community