Depreciation recapture for OZF investments vs. 1031s

[Vladimir Kotomin]

Sorry if this was asked; I searched and didn't find a similar thread.

I know depreciation recapture is not taxed for OZF investments held > 10 years. What about the properties sold to acquire an OZF? If I sell my four-plex for $200k that had cost me $110k and has accumulated depr-n of $38k, the gain due to appreciation is $90k and the unrecaptured depreciation is $38k. If I invest the entire $128k gain (90k + 38k) into an OZF, is the entire $128k deferred to 2026 or is only the $90k appreciation deferred? I asked two different people and got opposite answers.

Also, am I correct that in 1031 exchanges gains arising due to both appreciation and unrecaptured depreciation are always deferred?