The language you are using is confusing!
1. To be exempt from capital gains a home you converted to a rental has to pass the test of occupancy which is "it had to be your primary resident for 3 years out of the last 5 years prior to the sale"!
if it doesn't pass, then you lose the special exemption for personal residence period and upon the sale will have to treat as if it never was your residence the whole exemption is lost you don't get part of it before you converted it to a rental and the basis in the property to determine capital gains, starts with what you originally bought the property for.
2. Depreciation of a rental property does not include the land, you can only depreciate the building and that should have been determined when you first started or should have started depreciating on your taxes the first year you reported it on your taxes as a rental; that is where you should look for the amount and like i said if you had been using TT the entire time, it should import that information for you and calculate the recapture of depreciation that occurs upon the sale for you.
