Depreciation recapture and CGT

[Ruth Buckley]

Hi all, 

Three tax questions hoping folks might have experience with 1. If we are selling a rental property that we lived in for the first three years, moved out, and then rented for the subsequent three years and we now sell, do we pay depreciation recapture based on 3 or 6 years?

2. How is the basis for the depreciation calculated (the amount depreciated over the 27.5 years), I know it's the building value minus the land value but how is this determined?

3. Is capital gains tax calculated on the gain pre or post depreciation recapture?Many thanks in advance!