Hi - I converted a primary residence (primary from 2014 to 2018) in 2018 and currently renting. My tenant is leaving and at crossroads trying to figure out if I continue to rent or sell both given the current real estate market (low rates, flight to suburbs for bigger living space, low inventory) and taking advantage of section 121 in 2021

Looking for some clarity on the taxes owed upon sale aspect, using some whole numbers here

1	Property Purchase Price	100000
2	Building % from tax records	0.7
3	Depreciable Value (1*2)	70000
4	Monthly depreciation	212.12
5	Depreciation for 33 months of rental	6999.96
6	Sale Price	150000
7	Basis adjusted for depreciation (1-5)	93000.04
8	Capital Gains (6-7)	56999.96

1) Upon conversion to rental, I've taken the mandatory depreciation based on the cost basis applicable to the structure and not land. Will I owe the "depreciation recapture tax at the 25% rate" no matter whether the capital gains is under the 500k limit (married filing jointly)? So in my example above, I'll pay no LTCG taxes on the 56999.96 amount but still owe 25% of 6999.96?

2)  When exactly does the 5 year clock start ticking. Is it the month the primary was first rented out or is it when it first "marketed for rental". There's a couple of months gap, but it'll all matter as I'm close to the 3 year clock here for the 2 out of 5 yr rule

3) Any recommendations on tax resources that I can review to better understand how to think about the different tax components at play here

Thanks in advance!

Khushi