you don't meet the definitions under either category if you read the fine print. if would say you fall under d. below
from irs pub 946
a. Office furniture and fixtures (such as desks, files,
b. Used agricultural machinery and equipment
placed in service after 2017, grain bins, cotton ginning
assets, or fences used in a farming business
(but no other land improvements).
c. Railroad track.
d. Any property that does not have a class life and
has not been designated by law as being in any
e. Any natural gas gathering line placed in service after
April 11, 2005. See Natural gas gathering line
and electric transmission property, later.
but don't worry. there's an out. bonus depreciation will allow you to expense the full cost of the equipment in the year acquired. you could also use section 179 depreciation, but you may be limited by your net business income.
however, if you have expectations that your business income will be much higher in future years you may wish to limit the depreciation taken this year so the depreciation deduction in future years will have a bigger tax savings.