Depreciation of dance floor, and construction of outside bathrooms

[LBR]

A client operates a wedding venue as a sole proprietor. The weddings are held on a portion of his land. He started the business in 2015. He built outdoor bathrooms ($28,000.00) and added a dance floor ($2985.00) in 2016. How should these items be depreciated?
Thanks

[Lion]

The bathrooms are additions/BAR to a commercial compound now, so 39 years. The dance floor sounds like an adaptation to a new use or at least a betterment if it replaces an old floor, so BAR and depreciation for 39 years. You can step through some of the flow charts available to help with the new repair regs to see if you can make a case for anything other than BAR. But, this is a new use for his land and is commercial, so a quick read gives 39 years.

[ATSMAN]

Lion is correct 39 years. I have a client who too uses a portion of his large farm for wedding and parties. He has a outdoor building with a kitchen and a large hall if it rains, otherwise they use tents. No dance floor, they have the tent company install one when required.

[kathyc2]

A client operates a wedding venue as a sole proprietor. The weddings are held on a portion of his land. He started the business in 2015. He built outdoor bathrooms ($28,000.00) and added a dance floor ($2985.00) in 2016. How should these items be depreciated?
Thanks

Based on the price it seems like the bathrooms are a permanent building and would be 39 year property. What exactly is the dance floor? Flooring in a building? Something outside? It might qualify for less than 39 years, but more details are needed as to what it actually is.