It seems like the CARES Act allows bonus depreciation for non-residential rental property.

I've been searching to see if bonus depreciation is also allowed for leasehold improvement in a residential

rental property?   A client made some improvement to a rental house and they want bonus depreciation.

I only see the allowance for non residential properties, i.e. they changed LSI to 15-year property.

Any advice would be appreciated.

Thank you very much.