Client had a tree fall down from winds and has made about $20-30K of improvements to the landscaping at a residential rental property that he owns with his son. He asked if that expenditure will qualify for either section 179 or 100% bonus depreciation.

He provided a link to an article that seems to claim that the expenditure qualifies for  being completely written off in the year of the expenditure (this year).    

https://www.millionacres.com/taxes/depreciation/how-bonus-depreciation-affects-rental-properties/

My research shows that that type of expenditure does not qualify for the 100% bonus depreciation since this was made to the exterior of the residential rental property. I can't find anything specific about whether or not the expenditure qualifies for Section 179. Is this 15-year property that qualifies for Section 179?

I feel that an expenditure of that amount may be too much to qualify as "Repairs" even though it was made after the wind event caused the tree to fall down in the yard (not on the house).

If anyone has an opinion as to whether or not this expenditure will qualify for either Section 179 or 100% bonus depreciation, or expensed as repairs, it will be greatly appreciated.