Partial cash out in a 1031 Exchange

[Buddy Holmes]

i am considering a 1031 exchange on a rental home. I have about 80K of depreciation and would have about 40k of LTCG tax if not for the 1031 Ex.

I would like to take about 30-50% boot or cash out.

I assume the LTCG is the proportion of the 40K.

How would the depreciation recapture calculation work?

Cheers

Buddy