Class life of a renovation on a fried dough stand

[Jeter2016]

Client has a fried dough stand that she uses for various carnival events. In 2015, she did a complete renovation on the stand which cost her $73,000.00 (new cabinets, floor, counters, etc). My Question: Is this renovation depreciated over 5 years or 15 years.
Thanking everyone in advance

[TaxGuyBill]

I would probably go with 5 years (Class 57.0, Distributive Trades and Services) or possibly 7 years (everything else).

What basis would 15 years be a possibility (it is not Qualified Restaurant Property)?

https://www.irs.gov/pub/irs-pdf/p946.pdf#page=99
https://www.irs.gov/publications/p94...link1000107520

[Jeter2016]

Thank you for your feedback.
Jeter