Hello, I have a client who made improvements to his residential rental property.  What asset class should I select for these improvements? 

1) kitchen/bathroom remodeling: J5 - qualified improvement property?

2) New appliances: F - Rental furnishings?

3) New windows: J5 - qualified improvement property?

4) New roof/HVAC: J6 - Roofs/HVAC/Fire/Alarm/Security?

I'm confused because under the definition of Qualified Improvements or Qualified Leasehold Improvements, it refers to "commercial" buildings.  The property is residential..