I suggest you assign each of those other assets a sales price of zero. They will have no gain and no loss. You will then allocate all of the proceeds to the house and the land. They will show all of the gain, and the depreciation recapture will come via the gain on the house. If you apply a sales price of $1,001 for the dishwasher, you will have a gain of $1,001 on the sale of your dishwasher, as it has a cost basis of $0 after taking the bonus depreciation of 100%.
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