See pub 527

https://www.irs.gov/publications/p527

I did read 527 prior to my original post, I should have mentioned that. However those items are not shown. They list carpet but not flooring. They do mention anything not listed is 7 years. But I thought I had heard something different in regards to flooring in the past.

Thank you so much for your help!!

I am still convinced that kitchen countertops and cabinets are 27.5 years.

People may cite a ruling for an apartment building that was allowed to use 5 years (or 7?), but that circumstance was different than the traditional renting out a house.

I wondered about  that but I didn’t find anything in my research.

You mentioned  the ruling, what would be the difference between an apartment and a duplex? My client has a duplex.

There are differing opinions on cabinets when they are built-in, but if they serve customers and tenants you will be lucky if they last 5 years. Many years ago most accountants felt that wall to wall carpet was 27 1/2 class life (attached to structure), but now it is considered 5 year property if tacked down not glued, as you are lucky if it last that long.