Carry forward losses and depreciation recapture tax - Rental

[Lan Bak]

Can you offset depr. recapture with carry forward losses on sale of a Rental property for a Non Real estate professional ?

Example (putting non depr. land value aside) :

Purchase price - $100,000

Selling Price - $125,000

Allowed Depr/year - $3636

Property is sold after 10 years with a passive carry forward loss of $30000

Capital gain based on adjusted basis - $61360 (125000 - 63640)

Actual capital gain/loss is -$5000 (61360 - 36360 - 30000)  [No capital gain tax I assume]

Depr recapture tax is owed on $36360 or on $31360 (36360 - 5000) ?

or in other words, can the carry forward loss be fully used or the $5000 passive loss needs to be carried over ?

Thanks in advance !