Recaptured depreciation is taxed at the "ordinary" income tax rate. It is not a part of the capital gain. Therefore, none of the recaptured depreciation is excluded from taxation. Only capital gains is excluded up to the maximum amount for your filing status.
If a percenage of the property was used for business (home office for example) then that same percentage of the gain is not included in the capital gains tax exclusion. In some cases, only a "percentage of that percentage" may be eligible for exclusion. It just depends on the specific facts. For example, if you used it as a home office for 2 of the last five years, but converted it back to personal use 2 1/2 years before the sale, then only a percentage of the gain on the business portion "might" be excluded, depending on other factors.
