Why do you think that the capital gain would be treated as ordinary income? Even if it was treated as ordinary income, it would not be subject to FICA.
I believe that depreciation recapture is taxed at ordinary income rates, with a cap of 25%, so the recapture might be taxed at 15% or 22% or 24%, depending on your other income. The rest of the gain would be a long-term capital gain and taxed at the lower capital gains rate.
This is all taxable income on your federal return of course. I believe that you will be required to file a California nonresident return to report and pay California tax on this California source income. Since Washington state does not have a state income tax, you should not have to deal with it on a Washington tax return.
@Carl can you add anything?
