I have a client that leases a building. They spent $20K on leasehold improvements.  I am looking at taking these improvements as a QIP under Section 179. 

It states that the qualified QIP deduction cannot include the "Internal Structure Framework of the Building"

Does this include the cost of changing and reconfiguring the internal walls of the building? Please help clarify this for me.

If not, then what QIP  expenses actually qualify?

Thank you in Advance.