The income from the gain on Form 4797, Sale of Business Property, does not get added back to Form 4562. It will be added back to your Schedule C as other income. See the excerpt from Form 4797 instructions.
Line 35
Subtract line 34 from line 33 and enter
the recapture amount as “other income”
on the same form or schedule on which
you took the deduction. For example, if
you took the deduction on Schedule C
(Form 1040), report the recapture
amount as other income on Schedule C
(Form 1040).
Note. If you filed Schedule C or F
(Form 1040) and the property was used
in both your trade or business and for
the production of income, the portion of
the recapture amount attributable to
your trade or business is subject to
self-employment tax. Allocate the
amount on line 35 to the appropriate
schedules.
Be sure to increase your basis in the
property by the recapture amount.
