Income from the rental of personal property if you were not in the business of renting property.

FORBES: Taxes From A To Z (2013): M Is For Miscellaneous Income

If you expect to recognize ordinary income from the recapture of personal property depreciation in the next year or so you may want to sell some or all such property in 2012.

FORBES: 2012 Surviving Spouse May Have Two Reasons To Increase 2012 Taxable Income