duplicate post

Not a duplicate, this asks specific questions

You are making this much harder than it is ... look at my answer in your other posts. 

ALL the assets listed for depreciation need to be sold so you need to allocate the sale price & costs of sale over all of them.  You cannot just give it a $1 sale price as it will throw off the total calculations.

 A simple example using 100,000 of assets  and a sale price of 200,000 : 

assets              original basis             % of total basis      sales price     cost of sale

house             70,000                          70%                         140,000          14,000

land                20,000                           20%                            40,000           4000

roof                10,000                           10%                             20,000           2000

 totals            100,000                         100%                         200,000         20,000

Recaptured depreciation is added to the gain (in a sense). It is not added back to the cost basis.

Remember, depreciation *reduces* your cost basis, thus increasing your gain if sold at a gain, or reducing your loss if sold at a loss.