There are several variables for this, one of which is exactly how you were depreciating the property.
Generally, it will be taxed at your ordinary tax rate. But whether or not it is 'capped' at 25% or not depends on the exact circumstances of how you were depreciating the item.
I highly recommend going to a tax professional for this. Even more so because it seems like you are doing a late 2020 return, so there may be other factors involved.
