The IRS regulations state that to be eligible to qualify for 30, 50, or 100 percent bonus depreciation, the original use of the property must begin with the taxpayer and the property must be: 1) MACRS property with a recovery period of 20 years or less, 2) depreciable computer software, 3) water utility property, or 4) qualified leasehold improvement property.
Rental property is depreciated over a 27.5 year period so it does not qualify for the bonus depreciation.
The link below has information that you may find useful.
https://www.irs.gov/businesses/cost-segregation-audit-techniques-guide-chapter-6-8-bonus-depreciatio...