Question on Depreciation Recapture

[Dray Moultrie]

Complete newbie here and first time posting. I cold called an owner of two duplexes a couple weeks ago. She seemed a little interested in selling. She mentioned that she has had these units for a long time and is getting older (currently low 80s) and has thought about selling before. Her hesitation is taxes. She has fully depreciated these from what I understand and didn't want to pay capital gains and mentioned that she would probably just pass them down to her kids. When I was doing some research I found a couple articles on depreciation recapture which I think is the correct term for this situation but correct me if I am wrong. It doesn't look like there are too many options to create a win/win here. She either can sell at a loss which won't happen, tax exchange (I don't think she has plans on moving), or pass the assets down as inheritance. I just wanted to posts to make sure I wasn't missing something and see if anyone had any ideas. Thanks.