1) Is there any unrecaptured depreciation tax on a fully depreciated appliance used in a rental property? I do not have a gain on this appliance and I intend to use it in the rental home till it can't be used anymore. Do I still have to pay unrecaptured depreciation tax (similar to unrecaptured Section 1250 gain) on such fully depreciated appliances when it's time to sell my rental property?

2) If I have 2 years of depreciation claimed on a rental appliance whose initial cost basis was $500 (using Straight Line depreciation, no bonus/additional depreciation taken) at $100 per year, and in the 3rd year, the appliance stopped working. Can I claim a loss of $300 (=$500-$100-$100) for the year the appliance stopped working?

3) If I have 3 years of depreciation claimed on a rental appliance whose initial cost basis was $500 (using Straight Line depreciation, no bonus/additional depreciation taken) at $100 per year, and in the 4th year, I sell my rental home with the appliance and the appliance is still working (i.e. the new cost basis of the appliance is $200 in year 4), do I have to pay any unrecaptured depreciation for the depreciation ($300) I have claimed in 3 years?