6)Qualified property
For purposes of this section: 199A UBIA
The term “qualified property” means, with respect to any qualified trade or business for a taxable year, tangible property of a character subject to the allowance for depreciation under section 167— (original cost unreduced for depreciation)
(iii)the depreciable period for which has not ended before the close of the taxable year.
The term “depreciable period” means, with respect to qualified property of a taxpayer, the period beginning on the date the property was first placed in service by the taxpayer and ending on the later of—
(i)the date that is 10 years after such date, or