USA Accounting for taxes on receipt of insurance proceed

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I have a client in apartment rental business. The apartment building / property was burnt partially and has received some ome amount from insurance company, which he will be using to do repairs.

I understand insurance proceed will not be taxable and repair money will not be deductible. However how much depreciation should be or should not be bot claimed for this property?
Am i required to file 4797?
 

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