rather than 179 which is limited to business income and can present some issues if disposed of before the end of its depreciable life, I would take 100% bonus depreciation. you get the same tax deduction for the cost, but it is not limited to business income and not subject to depreciation recapture unless sold. the issue I see is exactly what class these items fall into. if the IRS were to say they're land improvements 179 would not be allowed. but bonus would.
