Any losses you can't claim are carried over to future years and allowed as a
deduction against passive income, including gain on the sale of the
property.
depreciation recapture rate是25%。 现在就算税率比25%低，也很接近了
而你早使用deduct钱就到手了，等20年厚卖掉时才让你补回来给irs，其实就相当于irs
给你免息贷款
