Retired- Will I qualify as a real estate professional in 2022?

[Michael Dunbar]

I retired from my current career at the end of 2021 and will be managing 2 of my rental properties 100% while having a company managing a third rental out of state. My wife still works full time. Between the two properties there will be well over 750 hours and because I have no W2 going forward the 50% rule should not be an issue. 
I purchased a 2 unit residential unit in August of 2021 and am looking for advice on cost segregation/depreciation and the advantages/disadvantages of taking the depreciation in 2021 or waiting for 2022 and doing the study in the first full year 
IF I qualify as a professional in 2022. I believe I can request an IRS change of depreciation notice to do so?

All 3 properties are cash positive so I am looking for the most effective and beneficial way to carry a depreciation loss against my gains and free up cash for future purchases  

If I qualify as a professional in 2022 and our combined income is less (under100k) because I retired, would it make sense to wait?  

Appreciate your thoughts!

Mike