PTP (MLP) sale: estimate 'gain'

I'm thinking of selling some PTPs (specifically, OKS & DCP, pipeline MLPs). The sale will produce both capital and 'ordinary' gains. If it matters, these MLPs have always reported losses (mostly box 1 on the K-1), never income. I know the reduced basis.

The overall issue is, I'd like to _estimate_ the taxes this sale would incur What I think are the relevant questions:

1. re accrued ('suspended') losses: Per K1 Partners' Instructions [1] ... " If the partner's entire interest in the PTP is completely disposed of, any unused losses are allowed in full in the year of disposition.

I think this means the 'suspended' passive loss can be posted without restrictions as a passive loss on Schedule E? ... ie, it can be used to offset any other passive income?

1. Is the CG from a sale just the difference between the sale price and the original purchase price?

1. Re 'ordinary gain' (OG) on the sale: AIUI, the OG is [2] ... " The gain resulting from basis reductions due to depreciation is taxed at ordinary income rates?this is called ?recapture.? plus " Gain attributable to your share of some types of assets held by the MLP?substantially appreciated inventory and unrealized receivables?is also taxed as ordinary income.

Is there a way to estimate the OG, before I get the final K-1? Is it more-or-less equal to the basis reduction?

1. Is the 'Ordinary gain' treated as passive or (I think) non-passive income?

1. If these are not the right questions, ... something else?

Thanks.