Partial 1031 Exchange: How to calculate Cap Gains/Depr Recapture?

[Mark Andrews]

Assuming there is no mortgage, let's say I bought Property A 6 years ago for $200K and I decide to sell it for $350K with $20K in commission. Let's also assume there are no improvements to make the numbers easy. 

-Total Proceeds of Property A minus Commission:  330K

-Original Purchase Price of Property A:  200K

-Purchase price of Property B: 200K  (60% of Proceeds used for 1031 Exchange)

-Remaining proceeds: 130K (40% not used for 1031 Exchange)

-Accumulated Depreciation: 50K (25% Depreciation Recapture tax =$12,500)

Would the Depreciation Recapture tax in this scenario be $5000 (40% of $12,500)? If so, does the same 40% get applied to the Capital Gains taxable amount? Or is it just the unused proceeds of130K multiplied by either 15% or 20% depending on your tax rate and the 40% has nothing to do with it? I'll definitely get with a CPA on this before I do anything - just trying to get a ballpark idea of how it would go hypothetically. Thanks in advance!