Recapturing Depreciation - Am I doing this correct?

[primozaj]

It appears that my tenant now wants to buy my rental property in which she currently resides.  I asked a bunch of questions in the Real Estate thread but I wanted to check with the tax thread as I prepare things for my tax situation.  I just want to know if I am looking at this correctly.
https://forum.mrmoneymustache.com/real-estate-and-landlording/case-study-selling-rental-to-current-tenant/

If I were to sell the house on the last day of 2019 here is my depreciation:
GDS % Year 1 (2014)    $2,541.98
GDS % Year 2 (2015)    $3,210.36
GDS % Year 3 (2016)    $3,210.36
GDS % Year 4 (2017)    $3,210.36
GDS % Year 5 (2018)    $3,210.36
GDS % Year 6 (2019)    $3,210.36
Net Total:  $18,593.78

The house was placed into service 1 Mar 2014 and above are the numbers I calculated from IRS Pub 527, Table 2-2d (2017 version).

But, I use Turbo Tax so I'm thinking I should be using my Form 4562, line 22 values, which are below.

Based on Form 4562, here would be my depreciation:
 2014     $2,492.00
 2015     $3,903.00
 2016     $3,860.00
 2017     $3,834.00
 2018     $3,835.00
 2019     $3,835.00     (Assuming same as 2018)
Net Total:  $21,759.00

Here are my calcs for my cost basis (towards the end I am using terminology from IRS Pub 523, Worksheet 2):
 Initial Purchase                $103,875
 Appliances                       $5,513.64
 New Cabinets/Counters  $2,654.64
 Carpet Install                  $400.00          (Can this be claimed as repairs?)
 New HVAC                       $7,542.00
 New Sliding Door             $4,253.00
 New Siding                      $12,229.00
 New Bathroom                $4,775.92
 New Kitchen Tile              $1,253.53
 New Concrete                 $650.00
Here is where I set the house up to be a rental (Non-Use Begins)
 New Water Heater           $668.34          (I depreciated this item, can I still call this an expense for my cost basis?)
 Pre-Sale Repairs              $0                   (Calling this zero ATM but I have a space for repairs in my spreadsheet)
 Cost Basis                        $143,815.07
 Selling Expenses              $3,750.00       (Expecting no more than 3% since I'm selling to my tenant.  Commissions won't be over 3% if I use an agent for paperwork)
 Sale Price                         $125,000.00   (This is my current guess of what we'll agree on)
 Amount Realized              $121,250.00
 Basis Adjustments           $18,593.78     (Recapturing depreciation - based on pub 527)
 Adjusted Basis                 $125,221.29
 Gain/(Loss)                      $(3,971.29)
 Gain/(Loss)                      $(806.07)        (If I use the line 22 numbers as the depreciation)

Does this look right so far?  Am I missing anything or including the wrong things?  I know I will have to do the actual worksheet 2 when I sell the house but I am just trying to make sure I am understanding things correctly.

Thanks in advance for any help.

[MrFisher]

Without actually checking the math, this looks right. You don't have any depreciation recapture when there is a loss on a building sale, so based on what you noted above you would pay no tax on the sale.

For the depreciation amount use what was reported on your 4562 - this is the depreciation taken, so that is the amount that the basis was reduced.

Nearly Anything that was purchased and not expensed as repairs/maint can be added to the basis.

[primozaj]

Thanks @MrFisher that's the help I was looking for.  I'll use my 4562.