foreign rental property owned by one just turned US resident

my client recently became green card holder and he has rental property overseas which he has rented for a few years.
my questions are:
1. to prepare his tax return, when is the "date placed in service" of the foreign rental property, should it be the date he got green card since he needs to start reporting the global income including the rental income of these properties? or should it be the time he started to rent the property a few years ago? I am inclined to the first option but not so sure and want to get your help and comments on this
2. what will be the basis of depreciation? the cost should be the depreciable part of initial purchase cost +improvements till he gets the green card?
3. the properties are apartments in high rises buildings. should all purchase cost be depreciated as there is no land included as in the case of a house?

I know others issues need to be considered, such as whether to do a dual status return or elected to be treated as full year resident, but I just use dual status return scenario here and my questions target at the part of year he is resident.

Thank you in advance for any inputs and thoughts on my questions!

Opinion:
Date placed in service, the date you were first required to comply with US tax law.
Basis...original cost + improvements (unless conversion from personal use, then lower of cost or FMV on date of conversion...but this might be date placed in service, not conversion...not sure).
No land, no bifurcation.
Also note that under ADS for 2018 residential life is changed from 40 years to 30 years.

Thanks. I appreciate your quick response.

Any thoughts on what basis to use? FMV at the time my client became US resident or original cost of purchase or FMV at the time of conversion from personal use to rental? Thanks!

For consistency, I would opt for the lower of cost + improvements or FMV on the date placed in service for US tax purposes. Simply opinion, I couldn't find anything addressing this probably common situation. Perhaps others will chime in.

Lower of cost or FMV at date placed in service. Becoming a US resident only rebases assets for the purpose of s877A.

Is the property a leasehold interest? If so, some part of the cost is indeed allocated to the land.

Lower of cost or FMV at date placed in service. Becoming a US resident only rebases assets for the purpose of s877A.

What happens with depreciation between the placed in service date and residency requirement to file the first return on which the rental property will be reported? Basis will be reduced for allowed or allowable that wasn't actually allowed or allowable.

Thanks for all the input. I didn't quite get Howards' question above. Shouldn't the placed in service date be the date client became resident? And basis be the lower of cost plus improvement or fmv? Any thoughts?

I interpret Guya's response to be first placed in service in the foreign country, not when the TP became a resident.

I assume most tax software when you input date placed in service and basis, it will automatically generated current year depreciation. If use date placed in service in foreign country, the system will recognize the depreciation for the period from date placed in service and to date TP turned us resident,and basis would be reduced by that, I can't see the justification for that. Any relevant IRS code for my client case?

I assume that the foreign rental is a QBU. Are you using the old proposed 987 regulations to compute the 987 gain or loss or the new-but-not-yet-effective final 987 regulations to compute the 987 gain or loss? I hate the new final regulations. Much more cumbersome than the old proposed regulations.

Does the foreign rental have any mortgage interest expense associated with it? If yes, are you filing Form 1042 for the interest paid? What is the withholding tax rate under the treaty (if any)?