REIT taxes

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Hi, I'm trying to learn a bit about REITs and i'm trying to understand a little about how the taxation works.

I got the part about the dividends but not about the "capital gains" from selling the units.

Let's say I bought my units at 100$ and during the years got some dividends some were taxed at my marginal tax rate while some were qualified dividends that were taxed at the regular capital gains level and some were non-taxable return of capital.

So assume my cost basis dropped to say 70$. When I sell those units at 70$ after those 2 years what tax level will I be charged for the sell of those units ? (assuming they are trading above 70$, otherwise it is capital loss and no taxes should be paid I assume)