In your post, you show the 4562 indicates a recovery period of 27.5 years. Yet you say "it looks like" he actually spread it out over 40 years. Why do you say that, if the 4562 shows a recovery period of 27.5 years?
For rental property located in the U.S. the recovery period is 27.5 years.
Located in a foreign country and placed is service *before* 2018, the recovery period is 40 years.
Located in a foreign country and place in service *after* 2017, the recover period is 30 years.
