I looked it up, and both were valid options for Leasehold Improvement Property.  I think they are usually 15 year property, but the TCJA sort of messed that up (until a correction is made).

With that being said, if this is a Schedule C (or F), I would think Bonus would be best because it will save SE tax in 2012, and the depreciation recaptured would not be subject to SE tax in 2013 (unlike Section 179 recapture).