Capital gains/lost on rental? Need some clarity.

I’ve been doing research all day and at this point my head might float away lol (yes, I will be contacting a CPA this week but wanted to get an idea of how it worked.)

Bought home in FL 2022. $393k
Didn’t know about the 2 outta 5 rule – and we moved to AZ about 1.5 years later. Had renters move in and they’ve been there for 2 years. They leave at the end of this month.

The value of the house per market is $365k so it’s gone down considerably.
We figure the house has depreciated about $21k in the last 2 years.

I realize we’ll have to pay some type of depreciation tax, but because we’re taking a loss on the sale, my understanding is it won’t be much.

The question is – how does the capital gains work?
We didn’t plan on taking the money and putting it into an investment property so a 1031 doesn’t make sense for us.

But I’d like to get an idea of what I need to do that is the smartest way to protect myself from additional taxes because we didn’t follow the two out of five rule.

Any insight helps because then I have a better idea of what I’m discussing with CPAs and realtors this week.