Hello all..

I have a partnership that owns and rents a commercial building with retail and apartments. They installed two new boilers that service the entire building. I believe since the TCJA, this qualifies for section 179 treatment (but not qualified property/special depreciation), but I can't get past the business income limit to take the 179. It doesn't matter what I code the property as, because profit is rental income and not business income. I thought that it did indeed qualify on commercial buildings but am i forced to depreciate over 39 years (J6) because it's not a commercial building used in a business activity or is the rental treated as a business (similar to QBID)? and if it is allowed, how is it communicated in Pro-series?

thanks for any help.