When you sell at a gain, you are required to recapture all depreciation taken and pay taxes on that recaptured depreciation at the "ordinary" income tax rate. Since you sold at a gain, you need to show a gain on each asset listed. The only way to do that, is to make your sales price of each asset "at least" $1 over the original cost basis. So it doesn't matter if you show a $1 gain on some assets, and a $100,000 gain on other assets. A gain is a gain. That is the only way depreciation will be correctly recaptured and taxed.
If you show a gain on some assets and a loss on others, then the depreciation will not be recaptured and taxed correctly on those assets you show a loss on. Instead, that depreciation will be included in the capital gains and incorrectly taxed at the capital gains tax rate.
I've run that scenario through the program and confirmed what happens when you don't report a gain on all assets.
