max is 25% for 1250 recapture. if the property was depreciated under MACRS- then there is no excess depreciation to be reported on line 26. MACRS for real property is straight-line depreciation. that line would only come into play only if the depreciation taken exceeded the straight-line amount for the same period.
so line 24 goes to line 32. line 32 goes to line 6. if no prior 1231 losses, the amount goes to schedule D. if you do have prior 1231 losses only the excess goes to schedule D.
there is a section 1250 worksheet in the instructions for schedule D. as you will see many items can affect 1250 recapture.
https://www.irs.gov/pub/irs-pdf/i1040sd.pdf
