Ray, thanks for joining community.

QIP is 39 year property due to a *defect* in tax reform and you may not elect to change that. Congress is aware they *should* provide a technical correction to make QIP 20 year or less property, but they have not done that yet. Because QIP is 39 year property, it does not qualify for bonus depr, but it does qualify for Sec 179 expense. So if you can use Sec 179, that might be an option to get a current year deduction for your client.

“Qualified section 179 real property. For property placed in service in tax years beginning after 2017, qualified section 179 real property is qualified improvement property (as defined in section 168(e)(6)), and certain specified improvements to nonresidential real property placed in service after the nonresidential real property was first placed in service.”

https://www.irs.gov/publications/p946

Good luck!