An unincorporated company sold depreciable real property at a gain. The property, which had been held for several years, was depreciated using an accelerated method. The company knows that additional depreciation will have to be recaptured and recognized as ordinary income, but it is not certain how to calculate additional depreciation. Which code section, subsection, and paragraph provides a definition of additional depreciation? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Type the section here. Examples of Correctly formatted sections are shown below. IRC X