There is no accelerated depreciation for residential rental real estate. It's 27.5 years. See IRS Publication 946 at https://www.irs.gov/pub/irs-pdf/p946.pdf on page 27, "Required use of ADS".
Required use of ADS. You must use ADS for the follow-
ing property.
• Nonresidential real property, residential real property,
and qualified improvement property held by an elect-
ing real property trade or business (as defined in sec-
tion 163(j)(7)(B) of the Internal Revenue Code). For
more information, see Revenue Procedure 2019-8 on
page 347 of Internal Revenue Bulletin 2019-3, availa-
ble at IRS.gov/irb/2019-03_IRB#RP-2019-08, as
modified by Revenue Procedure 2021-28 on page 5 of
Internal Revenue Bulletin 2021-27, available at
IRS.gov/irb/2021-27_IRB#RP-2021-28
