Deductions & credits

The reason I asked is because I was being lazy and I knew you would know, (:-). Another reason I asked is because (edited) with farms, there is a 7 and 20 year recovery period allowed for employee residential housing units. One being trailers with wheels and a history of movement, the other a trailer w/o wheels and utilities/pipes permanently attached, respectively. Thanks to your quick answer, that clearly does not apply to rentals. Was just curious----