As much as I want to trust software.  "An abandonment of property is not treated as a sale or exchange. Thus, an abandonment loss is an ordinary loss regardless of whether or not the abandoned asset is a capital asset." 

Abandonment and Obsolescence Losses

A taxpayer is allowed a deduction for a loss sustained upon the abandonment of property used in a trade or business or a transaction entered into for profit. In the case of property depreciated under the Modified Accelerated Cost Recovery System (MACRS), an asset is abandoned if the taxpayer discards it irrevocably so that the taxpayer will neither use the asset again nor retrieve it for sale, exchange, or other disposition. If a MACRS asset that is not subject to nonrecourse indebtedness is disposed of by physical abandonment, loss is recognized in the amount of the adjusted depreciable basis of the asset at the time of the abandonment, taking into account the applicable convention ( Reg. §1.168(i)-8(e)(2)). If only a portion of a MACRS asset is abandoned, a taxpayer generally must make a partial disposition election in order to claim a loss ( ¶1239) ( Reg. §1.168(i)-8(d)). An abandonment of property is not treated as a sale or exchange. Thus, an abandonment loss is an ordinary loss regardless of whether or not the abandoned asset is a capital asset. The loss is reported on Form 4797 ( IRS Pub. 544).