However, in my professional opinion, this notice is gradually being contravened by evolving thinking within the FTB, and you shouldn't have a problem for either federal or California purposes to change your accounting method to take that previously unclaimed depreciation.And make sure you don't amend.  

They all are gradual and slow and then suddenly...boom.

I want to dive into this industry but gradually because I have a wife and kids to support while running my current auto glass business.

And actually, something like this could actually bring more stability to the market, and allow more gradual but consistent gains.

To get there since I do not have much credit or funds I plan on wholesaling a few deals so that I can gradually trade up.

We have been gradually getting rid of them, starting with the worst ones first and working our way up. 

Gradually, you will discover that you are that person, but until you can see this clearly, you must pretend and invent.” ?

Worst case you're not approved for that much and you could simply make more gradual steps towards that 200K house.

Installation takes more money and time, but it seems to be worth it,s o we are gradually transitioning form carpet.  

Over time, you can try to catch up to market rent with gradual increases; so all is not lost, but you won't profit as much.