Undertsand that under no circumstances can you exclude the recaptured depreciation as part of the "lived in 2 of last 5 years" exclusion. You *WILL* pay taxes on that recaptured deprecation *no* *matter* *what*. It will be taxed at a minimum of 15% and a maximum of 25%, depending on your AGI. Also keep in mind that "ALL" of your gain, including the recaptured depreciation, gets included in your AGI; thus guaranteeing that it will be higher and "may" push you into a higher tax bracket.
