Income from remuneration for personal services, royalties, interest, dividends, bonuses and the lease of property and other income shall be taxed at a flat rate of 20 percent.

劳务工钱所得，特许权力用费所得，利钱、股息、红利所得，财产租赁所得和别的所得，适用比例税率，税率为百分之二十。

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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