@Sam123 I quite agree . The "recapture" is from the perspective of the IRS -- i.e. the accumulated depreciation ( to the extent of the gain ) is taxed at your MARGINAL rate not at Capital gains rate -- and so if your marginal rate is 30%, then this amount is treated as ordinary gain and taxed at that rate AND is not eligible for exclusion ( primary residence disposal ). So I think you should work out the final figures using TubroTax and see which way it is better for you.
stay safe
