Help With Taxes on Sale of Two-Family

[Chris S.]

I've read a lot about how taxes are calculated and i'm wondering if someone can review to see if i'm on right track.   Thinking of selling two family and want to get everything figured out. 

Original Cost + Improvements = $462K
Total Depreciation Taken = $148K
Adjusted Basis = $314K
Passive Unused Losses = $38K

If Sold for $600K minus 4% = $576K

Gain = $576K minus $314K  = $262K

Since half was primary residence within allowed timeframe Gain = $262K *.5 = $131K

Gain minus Passive Losses = $93K

Recapture Dep Tax on $30K @25% = $7500
Capital Gains Tax on $63K @ 15% = $9450 
State Cap Gain of 5% on $63K = $3150

Total Taxes = $20,100

Amount Cleared = $576K - Current Note - $20,100

Seem right or am i off anywhere?