Thank your for your reply.  The reason why I do not think it qualifies is  that a mobile home used for a rental is considered residential real property (has a bathroom, sleeping facilities  and kitchen) though personal property  is depreciated over 27.5 years (Sec 168(c)). If  follows commercial rental that is permanently used  for an office and not easily moved  would be 39 year property.

If it is not easily moveable, it would be section 1250 property but easily moveable 1245. If it is permanently anchored in placed it is clearly 1250, but if not anchored but has plumbing electrical hard wired into it then does that make it 1250 property or not?