I would use the original costs that you posted as the basis for depreciating property B and property C as the basis for the allocation of the selling price over the assets.
So if we go back to the original example and, again, have a selling price of $222,000, we arrive at:
Original cost Sales price
Residence 100,000 199,103
Land 10,000 19,910
property B 1,000 1,991
property C 500 996
Total 111,500 222,000
Whether you use this method or your method, make record of how the selling price was allocated in the event that a tax authority has questions about how the computation was derived.
Whether you use one method or the other, the selling price will be the same and all depreciation will be recaptured.
There will be differences in the gain or loss treatment of the 1231, 1245 and 1250 property.
@DanTz
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