something like that.

profit = 130 - 8(agent cost) - 60 - 10 +7 (折舊) = 59萬

taxable gain = 130 - 8 - 60 - 10 = 52,  50萬 this is not taxed because it is 2 in 5 primary residence. so you have 2萬需要交增值稅。

depreciation recapture is 7, this can be reduced by loss carryover.  depreciation recapture is taxed at income tax rate. 

2. carryover loss 

carryover loss is used when the rental house is sold against taxable gain and deprecation recapture. 

also loss in rental can be used against gains in other rental property.