pamdory
Level 8

The 27.5 class life is used when the business use of the home is to rent it to someone to use as a residence

When a taxpayer uses a portion of their home for their Schedule C or F business, that portion is considered nonresidential real property and must use the 39 year life.

Electrical systems are considered a structure of the building unit and it sounds like the work was done to upgrade the entire house's electrical capacity.