Is rental real estate equity calculated before or after tax?

Hi, maybe using numbers below will help to clarify

Property value today - $200,000
Outstanding mortgage - $80,000
Equity if I keep property = 200-80 = 120

Property value today - $200,000
Outstanding mortgage - $80,000
Agent commission to sell - $12,000
Capital gain to IRS - $20,000
Dep recapture to IRS - $10,000
Equity if I sell property = 200-80-12-20-10 = 78

So is rental property equity 120 or 78?

: )

Thanks!