The Passive Losses are fully usable in the year of the sale. Those losses are 'ordinary' (which is good), so those losses will offset your other income (such your W-2 wages or self employment income).
The Passive Losses are fully usable, so that does not affect depreciation. The depreciation you were able to claim (including the amount that are part of the Passive Losses) lowers your Basis of the properties, and will affect the Gain or Loss on the properties. The Gain based on the depreciation is taxed at your ordinary tax rates, up to 25%.
Selling costs essentially lower your Sales Price, resulting in a lower Gain or greater Loss.
