Oklahoma - Capital Gain Deduction?

[Yardley CPA]

I have an Oklahoma non-resident (full year New Jersey), MFJ.  They purchased a home in Oklahoma in 2005 and rented it throughout the years, not continuously.  They sold that property in 2021.  There was a gain on the sale of the rental that was partially offset by passive loss carryover.  There was also a gain on the sale of the land.  Total combined gain amounted to $80K.  In completing the Oklahoma 511NR, I noted the entire gain is being brought to zero due to Oklahoma Capital Gain Exclusion.  Just making sure this is correct and ask those familiar with Oklahoma to provide some input.  Thank you.   

[Gail in Virginia]

I can't help with this because I don't know anything about OK, but just curious.  Is there no ordinary income due to depreciation?