2022 Tax file question for Rental Property Depreciation

[Kevin Kim]

Hello

I have 3 rental properties and want to double check for depreciation best practices.

Rental 1 Net income : -13,500 (Due to a lot of repair/renovation)

Rental 2 Net income : 6,000

Rental 3: 3,000

So i thought, I don't have to use "depreciation" since my all total rental income was negative (-,4.500) (I don't want to pay a lot of capital gain taxes when i sell my home although 1031 exchange is possible...)

But my CPA says this year negative loss (-4,500) will be carry over. Eventually, if i sell the rental home, I can use the carried over loss to deduct capital gain. My CPA recommends to use depreciation every year as even if there will be negative rental income (due to depreciation), it will carry over.

I am in new this rental business and appreciate if someone can advise best practice for depreciation.