TT specifically tells you to NOT assign a sale price to the asset
Do it, (not assign sales price) and check the worksheets. You'll see the recapture is wrong. You can't recapture depreciation on an asset, if you don't "sell" that asset by assigning a sales price to it that is at least $1 more than the original cost basis of that asset.
If you don't assign a sales price to an asset, then the depreciation that is supposed to be recaptured and taxed as ordinary income, will instead be included in the gain and taxed at the capital gains rate. Of course, we know that would be wrong.
