Thank you.  Pretty simple disposition....single family home purchased in 2014 as rental for $88,214 including upgrades to prepare for rent (carpet, appliances, etc).  Sold in 2020 for $242,000.  Straight line depreciation over 27.5 years ($3,207/yr for 6 years).  Land value in 2014 - $56,900.  Land value on sales date - $107,700.  Sales costs $13,148. Seems like this should be pretty straight forward calculation of capital gain, but I'm not seeing what I suspect I should relative to depreciation recapture.  And not sure if QBIA should apply.

Mike D.