I have a client who owns a cabin on a lake.    The property also includes a boat house that they converted to a bunk house that sleep 10 people.  That specific structure is intended to be a rental with use of the property's dock etc.  The issue is the property is not sitting on a foundation and is not a permanent structure.  Would this property be eligible for bonus depreciation?  I know the law says now you can use bonus depreciation for used property...just a lot of different issues going on here.  Any input would be greatly appreciated.