Different areas of Form 4797 flow through to different sections of Schedule D. Recaptured depreciation which is on line 22 of Form 4797 as @JamesG1 said above flows to the Schedule D Line 19. This is the amount of your gain that you should be paying your ordinary tax rate on. Both the land sale and the gain on the home over and above the recaptured depreciation are reported as long-term capital gains on which you pay the lower capital gains tax rate.
