Section 1231 Recapturing Losses

Example:

Tools sold in 2020 for $7,000 but $2,000 was reclaimed as recaptured depreciation - your gain is $5,000. 

Previous 5 year history: 2019: $0, 2018: $0, 2017: $1,600, 2016: $0, 2015: ($2,500) 

We want to know what portion of the current year 2020’s Section 1231 gain of $5,000 will be reported as ordinary income vs what portion as long-term capital gain (taxed differently)

$900 is reported as ordinary income since of the ($2,500) loss in 2015, $1,600 of that loss was first applied in the $1,600 gain in 2017.

The remaining $900 from (2,500 - 1,600) is reported as ordinary income at higher tax rate than capital income tax. 

The $900 is then subtracted from the $5,000 leaving $4,100 to be reported as long term capital gain for lower capital tax rate. 

The $2,500 Section 1231 loss has therefore been fully recaptured against.

Questions:

1.

What is the logic behind why we report $900 as ordinary instead of capital income? Ordinary income tax is higher than capital income tax - if we're returning on a loss shouldn't the tax rate for that be lower? What if today instead of $5,000 gain in 2020, I only had a $900 gain - then I only had enough to recover from $900 loss before and I will also be additionally taxed more instead of less - how does this make sense?

Additionally, the remaining $4,100 is reported as capital income for capital income tax. This tax rate is lower - why would we put a lower tax rate on the rest of the gain?

2. 

"Taxpayer could anticipate when gain or loss will be realized on sale of Section 1231 property then time sale to take gains one year and losses in a different year so gains taxed at lower capital gain rates & losses fully deductible as ordinary loss."

Can someone give an example of how you could take advantage of this gain/loss? I'm a little confused by the statement