I think these awesome folks answered your rate question so I'll wander off on a tangent.

Is the gain the exact same amount as the rental loss?  That seems suspicious but maybe we're just rounding.  Oddly enough I just finished one today with a $19K released PAL and a $19K gain on sale but the numbers weren't exactly the same so it was purely coincidental.  Was it a complete disposition and did you check box "H" on the Sch E Wks?  Also wasn't there depreciation on the rental so you'd have some 1250 gain taxed at ordinary rates?  Maybe that's already factored in.  I'm just asking as a "reviewer".

Rick