Keep in mind that if you claim CCA on a rental property, you kill the prospect of ever using the property as your principal residence and thus benefiting from the principal residence exemption.
"I believe that banking institutions are more dangerous to our liberties than standing armies. If the American people ever allow private banks to control the issue of their currency, first by inflation, then by deflation, the banks and corporations that will grow up around the banks will deprive the people of all property until their children wake-up homeless on the continent their fathers conquered."
-Thomas Jefferson 1802