Sale of small business with 179 depreciation

Trying to sort out 179 depreciation after selling a business this summer.

We 179 depreciated assets on a 3yr schedule with items in 2021,2022, and 2023.

We recently sold the business as a stock sale to a new owner and I'm trying to sort out if I need to pay income on the recouped depreciation on those assets. They continue to be part of the business and are the property of the new owner at this time. They weren't sold to third party or moved to personal use.

Would it still fall under the straight line recoup and I'd owe some income tax / self employed tax on whatever that $ amount comes out to?