Selling price - 119,000  Closing costs - 14,171 of which 4,882 is for roll-back taxes and 298 is real estate taxes, deed prep - 150, notary fees - 10, commissions - 7140, attorney fees - 500, transfer tax - 1190

How do I allocate an asset attached (sidewalk) to rental property sold that is not fully depreciated?  Basis - 1616, prior deprecitation - 189, current yr depreciation - 22.