Claim Depreciation on "Subject to" Property

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Hi BP! I am in need of any advise that anyone can provide. I understand most are not attorney's or tax professionals so I will not hold anyone too whatever they share as if that were the case. I purchased a property subject to the existing mortgage in late 2021. If I am able to claim depreciation for this property, do I claim that I purchased the property with the cash that I brought to closing for the seller or do I claim that along with the then loan balance once I had assumed the mortgage? Any advice, whether it be legal or personal experience, would be greatly appreciated.