You need to allocate the sales price between land and improvement value because land does not depreciate.
Generally, when you set up depreciation for the property you allocate part of the purchase price to land value and depreciate the rest.
If 30% of the purchase price was for land, then 30% of the sale price can be for land. It should not affect the taxable gain.
If it was rental property at any time in 2019, you should report it as the sale of a rental property. Otherwise, you report the sale in the "sale of business property" section.
If it was a rental property in 2019, when you enter it as a rental property one of the screens near the start will have a selection on it for "I sold or otherwise disposed of this property in 2019". Select it. After you enter all of the rental information, it will ask you about the sale.
If it was not a rental property in 2019, report the sale in the "sale of business property" section.
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