@AdamNe wrote:
...You will pay tax on what is called "depreciation recapture,"....
This is precisely the reason @NaomiRH needs to consult with a tax professional.
Since the property was rented to a family member of the owners, the family member would have needed to pay fair rental value and have used the home as a principal residence (per Section 280A). If otherwise, the property would be considered to be a second home and not subject to depreciation for federal income tax purposes.
I would highly recommend an in-person consultation with a tax professional.
