Excuse me for thinking, but I would go back to the original cost basis and continue the depreciation that was started in 2008.  For example, the basis is $100,000, so in five years the accumulated depreciation would have been $18,000.  Why start figuring depreciation now on only $82,000?  And prolong the depreciation period beyond 27.5 years?  Just keep using $100,000, plus any improvements or adjustments other than depreciation while not rented.  What if the property had been setting vacant all those years, rather than being used as a personal residence?  Where is the IRS rule that says when you have to reset the clock?