TurboTax also published an article.
" How to avoid depreciation recapture
If you sell business property, depreciation recapture taxes will reduce the profitability of the sale. As a result, business owners ought to consider ways to avoid, mitigate, or delay depreciation recapture when possible.
Here are a few strategies that might work for you:
Sell business property and invest proceeds in a qualified opportunity fund. You can defer capital gains tax on the sale of business or personal property if you invest the proceeds in a qualified opportunity fund (QOF). The QOF will then invest money in economically distressed communities. However, you might also be able to eliminate depreciation recapture if you hold your investment for 10 years and certain other requirements are met. Unfortunately, investing in a QOF isn’t an option for everyone, since a very high minimum investment is typically required."
https://turbotax.intuit.com/tax-tips/rental-property/depreciation-recapture-definition-calculation-a...
