You wrote, " It *seems* like that should qualify under Section 179 federally, but please let me know if that seems wrong." Federally, there is no Section 179 for residential rental property.
Please see this answer from PaulaM.
To qualify for the section 179 deduction, your property must have been acquired for use in your trade or business.
Property you acquire only for the production of income, such as investment property, rental property (if renting property is not your trade or business), and property that produces royalties, does not qualify.
But the asset does qualify for the Special Depreciation Allowance.
See page 17 of IRS pub below.
Section 179
CA discusses conformity on Pages 8 and 9 of the following link.
Depreciation
