Calculating Capital Gains tax

[Ryan Kaysen]

what is the best way to calculate the tax due on the sale of investment property? I have had mixed results from different sites and would like a solid answer. They all seem to be pushing 1031 exchanges which I was not able to do for this sale. Please help!

Here are the numbers:

Purchase date: 8/2015

Sold: 6/2018

lived in property for 8/15 to 11/16(15 months); rented from 11/16 to 6/18(18 months)

Purchase price: $327,000

Purchase Settlement costs: $14,437

Improvements during ownership: $12,456

Depreciation taken during ownership: $23,349

Sale Price: $352,000

Sale Costs: $21,120

Remaining mortgage: $296,250

Cap gains rate 15%

PA state cap gain rate: 3.07%

Depreciation recapture rate: 25%

not sure if any other details are needed. please let me know if there is any others.

[Account Closed]

https://www.irs.gov/publications/p544

"Depreciation Recapture

If you dispose of depreciable or amortizable property at a gain, you may have to treat all or part of the gain (even if otherwise nontaxable) as ordinary income."

No gain, no recapture. 

The person who came up with that calculation doesn't factor in depreciation or non-deductible purchase costs in the properties adjusted basis.