on what schedule have you been reporting the building and depreciation or did you report the rental portion on schedule E page1 while your business portion was depreciated on another schedule? you say you worked in the building so that portion should have been deprecated or at least that portion that was used strictly for business if it was used as your residence. what about the land cost? that's not depreciable.
overall gain is sales price net of selling expenses 233507
less the cost of the land and building evidently 232352
plus the depreciation the larger of allowed or allowable 91535
im not sure why you are saying the cost basis was 232352 of which the building was 163696. why the difference?
the gain in excess of the depreciation recapture is taxed at one rate depending on your other income
depreciation recapture is tax at most 25%
