Client purchase property 2016.  Lived in property for 2 years then rental property, sold property  in 2021.   Net
Gain 138K     Per Pub 523,  TP eligible for 500K  section 121 exclusion.  Per worksheet deprecation recapture is to reduce basis of property.   Deprecation recapture is not clearly address.  
Software program  and google search, etc.  Indicates that depreciation recapture $ 30k  is taxable.  

Client read Pub 523,  And is questions why the 30K is reducing the 121 Exclusion..   

Need link to clearly indicate Depreciation recapture reduces the exclusion amount.   

Have searched the IRS website.  No replies for depreciation recapture.     Search for IRS Code section 121.   replies not relevant to Section 121

Thank you in advance