Section 179 Recapture Required?

I am dissolving my S-Corp. As part of this process, I will be
distributing the corporation's cash to myself (the sole shareholder).
The corporation also owns computer equipment purchased and expensed
(via section 179) in 2003. In addition to the cash, I plan to include
the computer equipment's current FMV on line 20 of Schedule K.

Question: Am I required to recapture some of the Section 179 expensed
amount since the corporation owned the equipment for less than 5 years?

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