Depreciated Property to a charitable remainder unitrust

[Kevin Sapp]

Tax wizards, a question for ya.

I have a property that has been depreciated for 24 years, lets call it 90K of depreciation. The property is worth about 150K, I'll have capital gains after minor increases in the basis of 25K.  The property is free and clear of any debt.  I'm looking at a big tax bill. I could do a 1031, frankly, prices are too high right now and this is not what I am interested in.

If I donate this to a charitable remainder unitrust, say at 7% (I'm 55, wife 50), without depreciation considerations my tax deduction is around 10K.  What does recapture do to the tax deduction in this case?  Would it be possible to have to pay tax on the donation?

Thank you,

Kevin