Retroactive Cost Seg Study - RE Professional Status Difference

[Nate Byers]

Individual invests in multiple real estate properties for 5 years while running their business. In 2019 they buy more properties after they sell their business. They do NOT qualify for RE Pro status.

In 2020 they qualify as a RE Pro. 

They can complete a retroactive cost seg study and get a 481a tax deduction in 2020. However, does the fact that they were NOT a RE Pro in 2019 impact the ability to use the deduction to offset non-passive income in 2020?