You can find the 15% about on line 18 of the "Qualified Dividends and Capital Gain Tax Worksheet"
I believe the recapture is done on Form 4797 Sales of Business Property. I believe it is not taxed at 25% necessarily. Rather it is taxed as ordinary income (often less than 25%) with a max rate of 25%. see
https://www.stessa.com/blog/rental-property-depreciation-recapture/#:~:text=After%20the%20sale%20of%....
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