Bonus depreciation on garage

[Patti in Upstate NY]

I'm afraid I'm losing my mind and it's entirely possible I am but if anyone can give me an answer off the top of their head, I would appreciate it.

I have a landscaping client who paid $30K cash last year (cash was proceeds from sale of gifted house/property)  to construct a garage at his home that is dedicated to storing his mowers, blowers, trailers, and whatever else he uses.   He told me he wanted to write off the entire building for 2018.  I told him he couldn't because it's 39 yr non residential property.  He told me his father put up a building and his accountant let him write it off.  I said "your father is a farmer so he can.  You're a landscaper so you can't."

He was in today to pick up and told me his buddy who goes to a big high priced local CPA firm put up a $60K garage last year and they wrote off 100% of it.  

I'm doubting myself because it's late in my hardest tax season in 30 years and I'm tired.   But I think I'm right. 

What say the rest of you?

 

[grandmabee]

You are correct.  39 yr. property.  Some people brag about writing off stuff and they don't actually do it.  they don't know the difference.  Probably just go in and sign return not even talking to the CPA.

[Patti in Upstate NY]

His buddy bought a portable garage which obviously made a difference.  Buddy did fail to tell CPA he paid cash to put it on a slab so it's actually a permanent structure but that's not my problem.  

Thanks for taking the time to answer.  Greatly appreciated.