@Ario wrote:
....depreciation recapture rules would not apply since you did not claim depreciation..
The above-quoted statement is totally false. See Section 1250.
The excess of the amount realized over the adjusted basis of such property shall be treated as gain which is ordinary income.
In other words, the fact that depreciation deductions were not claimed (or taken), is irrelevant. The "recapture" is based upon the amount of depreciation allowed or allowable.
