Thank you for your explanation. This is my situation:

Bought/set up rental $141,000 ($10,000 land included) sold at $555,000. Took $131,000 depreciation. I show on the form 6252 unrecaptured section 1250 gain smart worksheet:

B 131,000

C   46,274 

E    84,726

I know C and E = 131,000, just don't know how those numbers were arrived at. I'm feeling pretty thick minded. Line F is $493,439, G is $27,787, H is 94.6689

Received total payments of $52,047, installment sale of $48,880, interest $5,116.

On form 4797 page 2, line 30, the total gain is $493,439.

Maybe it isn't necessary for me to understand how the "calculated fields" are figured as it says for C, but I'm just curious.

I really appreciate your time and explanation. I do understand unrecaptured section 1250 gain reasons.

Thanks