The amount of depreciation taken is not relevant here. It could be 1% depreciated or 100% depreciated. If you sold the property at a gain, then you must show a gain on all assets sold as a part of that sale. The amount you enter must be "at least" $1 over the original cost of the asset. That is the only way the total depreciation taken can be completely and correctly recaptured and taxed as ordinary income, instead of being taxed at the capital gains tax rate.
