I think @RobertB4444 may have misinterpreted your post. As I read your post, I do not see a sale of any kind here.
Unless there was an actual transaction where money changed hands, this is not a sale by any stretch.
On your personal tax return in the SCH E section, you "MUST" work through the assets/depreciation section and show each individual asset, one at a time, as "removed for personal use".
If you have any vehicle expenses associated with a rental property (even if less than 100% business use) then you must work through the vehicle section and show the vehicle as removed for personal use also.
There is no sale here that I see. So you will not report this as such.
