Client purchased and began depreciation a beauty shop on 08-01-05 for 37,050. They sold the shop 10-06-22 for 49,900. Client purchased another business and moved her beauty shop into that building and pays her "other business" rent. Would her depreciation recapture be taxed as ordinary income or would there be a possible way for a like kind exchange. Any help is greatly appreciated. I'm not too familiar with the sale of business assets. TIA!