Hey @sjrcpa and @BobKamman, thanks again for the feedback—it’s really helping me piece this together! I dug a bit more into Form 3115 after your comments, and yeah, it’s looking like a total maze for someone like me who’s never touched it before. The instructions alone made my head spin, especially with all the DCN 107 stuff and figuring out the Section 481(a) adjustment. I’m pretty sold on not skipping it now—getting it right feels worth it, even if it’s a pain upfront.

@BobKamman, your point about auditors maybe not catching it is still cracking me up, but I’d rather not test that theory and end up sweating bullets later! I ran some rough numbers based on @taxmo’s experiments, and it’s wild how the recapture tax can sneak up on you either way. I’m starting to see why everyone’s pushing the 3115 route—it’s like a safety net for the sale year. I called a couple of CPAs today, and they’re quoting me anywhere from $500 to $1,000 to handle it, depending on how messy my records are. Does that sound about right to you pros? I’m just trying to gauge if I’m getting a fair deal or if I should shop around more. Loving the insights here—definitely beats guessing my way through this!