Thank you Terry. I found 5 years as I researched. I advised client to take the ten items of 'furnishings' over $500 as depreciated items of furnishings. Speaking just an hour ago to my client, who is up in Weeki Wachee, and who sent me a photo by text, and had five feet of water in the Air B&B rental, the depreciated items placed in service on the 2023 tax will be accelerated on 2024 taxes.