I first want to check that the FMV in 2014 was the same as your purchase price? Or did you type the wrong number?
Your gain is (1) the Selling Price (after selling expenses) minus your (2) Adjusted Basis.
Your Adjusted Basis is usually (1) purchase price, plus (2) cost of improvements, minus (3) depreciation.
So using the number you gave, you have a $5561 taxable gain.
The fact it was your primary residence for 2 out of 5 years does not change the tax on the depreciation. In other words, that would only come into play if it was sold for more than your Cost Basis ($156,900).
