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@Young-TP wrote:

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.

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Based on the other numbers you entered into the program, 94.6689% of the payments for principal are taxable (the principal payments are allocated between non-taxable based on the remaining Basis, and taxable based on the taxable gain).

Total principal payments of $48,880 multiplied by 94.6689% means that $46,274 of the payments are taxable. 

As I mentioned in my first response, the Unrecaptured Section 1250 Gain comes first, so the taxable amount of $46,274 is taxed as Unrecaptured Section 1250.  Out of a total amount of $131,000 (the amount of depreciation), that takes $46,274 this year and carries over $84,726 to future years.

Does that help?