你这个问题是很难回答的。首先，不知道你的收入是多少。capital gain 根据收入的多少，可以tax at 15% or 20%. 出租房的gain，属于Sec.1231gain, "A section 1231 gain is defined as the difference between a section 1231 property's tax basis and its selling price, if it's sold for more than its depreciated value. This amount is taxable at a lower capital gains rate rather than at the ordinary gains rate.", 以前年度所有的depreciation, or accumulative depreciation是tax at 25%，如果有剩下的部分才是tax at lower capital gain rate.

以前出租房如果有亏损的，卖房子那一年可以全部realize， 这个就可以降低你的oridnary income， 是个很好的income reduction.

除了联邦税，还有州税，你都要考虑进去。