It can handle a sale, which is complicated because your gain will include not just capital gain but a recaptureofdepreciation and an unsuspension of suspended losses.
If you expect to recognize ordinary income from the recaptureof personal property depreciation in the next year or so you may want to sell some or all such property in 2012.
Older couples who thought they were building a secure nest egg are discovering that a chunk of the equity they thought they had will be eaten up IRS depreciationrecapture rules that impose a tax on the accumulated depreciation deductions they took for all those years.