你要為3／5的增值交稅, 還要交的depreciation recapture.

logic

1. are you eligible for capital gain exemption

2 in 5 year primary residence rule satisfied, you are eligible.

2. how much capital gain is eligible for exemption? 

gain x (non-use days / total ownership) = non qualified gains. 

In your case, your 3 years rental years are non-use days, so your non-qualified gains are 3/5 x total gain. 

Your total tax is: 

3/5 x total gain  + 3/27.5 of structure value (recaptured depreciation ) 

See more https://www.irs.gov/publications/p523