depreciation of rental property

I would like to wish all the landlords (big or small) here a prosperous 2017.  Wish you the best of luck in finding tenants.  And thank you for answering my questions.

I did not have much rental income last year.  I had the property in July last year and then took a few months doing repairs and to find a tenant.  There was virtually no net income after expenses.

1. If I don't take the depreciation (27 years period depreciation) when I file Schedule E, do I lose it?

2. If I don't take the depreciation, I will have a higher cost basis when I sell the place.  Is this the only benefit?  I was forced to be a landlord, so selling the place is quite likely.

3. Does taking (or not taking) the depreciation have to be consistent?  i.e. if I don't take it for year 2016, then I cannot take it for year 2017?  Alternatively, the question is: if I start to take it for year 2016, then I must take it for year 2017?

Thank  you much.  Hope the answers benefit all landlords and landladys.