Bonus Depreciation (Rev. Proc. 2020-50) Questions

Technical topics regarding tax preparation.
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My understanding of Rev. Proc. 2020-50 is that taxpayers have until Dec. 31, 2021 to file a Form 3115 to adopt the final regulations or a prior iteration of the regulations under Sec. 168(k).

I have two procedural questions I'm looking for guidance on:

1. When you adopt the final regs, does it apply to all assets owned? Meaning if I own 5 rental properties, can I apply bonus depreciation to one of the five instead of all five?

2. Say I purchase a property in 2019. In 2022, I decide I want to cost segregate the property and file a Form 3115 with a 481(a) to claim the missed depreciation. (1) can I still claim bonus depreciation that I missed by not claiming it in 2019? (2) assuming the answer to #1 is no... can I still file a Form 3115 and claim missed depreciation (via a 481(a)) from the cost seg's value allocation to 5-, 7-, and 15-year property?
 

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