Unfortunately, it sounds like you had a gain on the sale.
Your tax basis in a converted personal residence for tax loss purposes equals the lesser of: (1) the property’s normal tax basis on the conversion date or (2) the property’s FMV on that date.
This rule is intended to disallow a loss from a decline in value that occurs before the conversion date. That loss is personal and nondeductible.
So, from a tax standpoint, you took a $90,500 asset, claimed $22,021 in depreciation, and sold it for $151,000.
If you report those facts correctly, it should not matter where you report it, you will still have a gain. The amount of your mortgage does not figure into the calculation.
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