Foreign Rental Property cost and rental income, capital gain

[okinawafl]

I am US Tax residency (TN visa) and I have a rental property in Canada bought in year 2024.
May I know for year 2024 1040 :
1) do I need to report this rental property to IRS?
2) when I report rental income, do I need to report cost information of this property and if the legal cost, closing cost be part of my cost basis or adjusted cost basis?
3) I heard that depreciation or allowable depreciation (even if I do not claim) will be taken back as taxable income so I should claim the deprecation even if I have net loss of the rental income. is this true as this is totally difference to canada?
4. In case I moved back to Canada in 3 years later and do not sell this rental property while I am in U.S.. Do I still need to pay any tax resulting of my departure (e.g. deemed disposition, departure tax... etc).

Your advice is highly appreciated.