It is treated as two sales. Half is the sale of your personal residence and half is the sale of a rental property.
For the rental property, the gain due to the depreciation is taxed at your regular tax rate, up to 25%. The rest of the gain is long-term capital gain, usually taxed at 15%. However, that 'extra' income could affect other things, such as subjecting you to the 3.8% Net Investment Income Tax and/or reducing (or eliminating) some tax credits or deduction that you otherwise would have qualified for.
