I have a client who who donated property which was formerly a rental.  He has owned it for over 30 years, so the property is fully depreciated.  The original basis was $27,100 for depreciation purposes.  The adjusted basis is $7900.  The FMV is $105,000.  We have the appraisal to show value.  How does this get  reported on Schedule A?  I know the deduction will be limited due to his income.  Is he entitled to FMV and/or do I need to recapture the depreciation as ordinary income?