I just realized my calculation is in error by the fact that the depreciation is not spread out evenly over the 3 units. Of the total $131,000 depreciation over the entire property, there was no depreciation taken on the owners units for the years that you lived in them as your personal residence (2002-2005 and 2012-2014). An extremely rough guess would put the depreciation on the rental units at $75,000 and on the owners unit (for the years it was rented) at $55,000. Don't ask me how I calculated that because it's probably wrong, you should be able to come up with accurate figures from your records. But you can re-run my original calculations with the revised depreciation amounts.
(Basically, treat the sale as the sale of two properties, one that was always a rental, and one that was partly a rental and partly personal. Keep the calculations separate the way I did and then add everything together at the end.)
