Section 179 property
For purposes of this section, the term “section 179 property” means property—
(A) which is—
(i) tangible property (to which section 168 applies), or
(ii) computer software (as defined in section 197(e)(3)(B)) which is described in section 197(e)(3)(A)(i) and to which section 167 applies,
(B) which is—
(i) section 1245 property (as defined in section 1245(a)(3)), or
(ii) at the election of the taxpayer,qualified real property (as defined in subsection (e)), and
(C) which is acquired by purchase for use in the active conduct of a trade or business.
(3)Section 1245 propertyFor purposes of this section, the term “section 1245 property” means any property which is or has been property of a character subject to the allowance for depreciation provided in section 167 and is either—
(A) personal property,
the reason for the contrary answers is because it's unclear whether you rental constitutes an active trade or business.
Whether you rent a single-family house or a multi-unit apartment building, one of the most important tax issues landlords must deal with is whether your rental activity qualifies as a business or an investment for tax purposes. This distinction between the two classifications has important tax consequences. If, like most landlords, you are a business owner, you get certain valuable tax deductions that investors can’t use (including the home office deductions, start-up expenses deductions, and Section 179 expensing). Thus, for tax purposes, it's always better for landlords' rental activity to be a business, not an investment.
Rental Property as Business
Owning rental property qualifies as a business if you do it to earn a profit and work at it regularly, systematically, and continuously. (Alvary v. United States, 302 F.2d 790 (2d Cir. 1962).)
https://openjurist.org/302/f2d/790/alvary-v-united-states read paragraph 17.