something like that.

profit = 130 - 8(agent cost) - 60 - 10 +7 (折旧) = 59万

taxable gain = 130 - 8 - 60 - 10 = 52,  50万 this is not taxed because it is 2 in 5 primary residence. so you have 2万需要交增值税。

depreciation recapture is 7, this can be reduced by loss carryover.  depreciation recapture is taxed at income tax rate. 

2. carryover loss 

carryover loss is used when the rental house is sold against taxable gain and deprecation recapture. 

also loss in rental can be used against gains in other rental property.