How to Transer Property from Sole Proprietor Sch. C to LLC 1065?

I would use the adjusted basis (cost less year 1 depreciation) of the building and depreciate this amount on the 1065. Basically continue to depreciate the building, taking "year 2" depreciation on the first 1065 tax return. My reasoning is that the net income from the partnership is ultimately ending up in the same place - the sole proprietor's individual tax return. The sole proprietor already took a deduction for year 1 depreciation, so he would not be entitled to it again. There would not be any depreciation recapture.