Assuming it will be residential rental this is from pub 527.
Under MACRS, property that you placed in service during 2023 in your rental activities generally falls into one of the following classes.
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5-year property. This class includes computers and peripheral equipment, office machinery (typewriters, calculators, copiers, etc.), automobiles, and light trucks.
This class also includes appliances, carpeting, and furniture used in a residential rental real estate activity.
