Heidi: Yes, The 3,000 is still a 1231 long term capital gain, however, a c corporation doesn't recognize a different tax rate on capital gains – it can only deduct capital losses in extent of capital gains and carry it forward/back unlike an individual, estate, or trust, like you said so, yes it's “taxed at a normal corporate rate”. I feel like your mode of thinking is too much in the mind of an individual on this concept and if you thought about it as a corporation rather than trying to connect it to your understanding of the individual treatment, then it might be easier for you?
The recapture concept makes sense, to me anyway, because you aren't technically selling a depreciated capital asset at a “gain” – you “used” it for a while after you bought it, you're technically just making your money back on the sale, hence ordinary income – If you do however sell it for more than you bought it for, even after its “used”, you made your money back and then some.
FYI: still studying and just kind of started so you know way more than me, so feel free to tell me im wrong 🙂
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