I have and am now working with a new client that have sold three properties that have been nearly fully depreciated. Two were sold in 2021 and one in 2022.
They were unaware of the fact that you have to recapture the depreciation that they have been enjoying for years on the sale of rental properties. That causes real gains.
They argued that there was still a mortgage on the property, I explained that they were writing off the interest paid, but the government does not care if you have a mortgage for the property or not.
You have your Gross sale price, then you have your cost basis and expenses for the sale, then you subtract your accumulated depreciation on the property from your basis, to get your adjusted basis.
Your adjusted basis is subtracted from the Gross sales price for your taxable gain or loss (usually a gain if near fully depreciated).
A reminder your gain if large will kick you into a higher tax bracket and the gain may be taxed at the higher rate.