I will have capital gains of $120,000 and depreciation recapture of $32,000 on a rental unit. Salary income - $75,000. What will the tax rate be sale of the property?

[Opus 17]

Filing status?

[REG3837]

Married no children

[Opus 17]

From a base salary of $75,000, the recapture is taxed at 25%, and the remaining long term cap gains is taxed at 15%. 

[Hal_Al]

Try this tool https://turbotax.intuit.com/tax-tools/calculators/taxcaster/?s=1. Enter your regular income first to see the regular tax. Then add the sale to see the effect.
Enter the difference between the sale price and what you paid for it originally as a long term capital gain (LTCG). Enter the depreciation you've taken over the years (depreciation "recapture") as other income. Depending on how much total income you have and you marital filing status LTCG are partially taxed at 0%, 15%, 20% and/or 23.8%. Depreciation recapture is taxed at your marginal rate, but not more than 25%.