Where to put depreciation

[RWG1950]

Customer has an in-home child daycare business.
She has been depreciating the business use portion (about 33%) of her home on form 8829.
In 2020 she bought (for $ 900) a plastic-type shed to store children's backyard toys etc -100% business use.
Does the depreciation for this get entered on her daycare "C" or should it be added to home depreciation on the 8829 ?
Would section 179 be available for this asset ?
Also, what number of years would such a structure be depreciated if applicable ? 15, 20, 39.5 ?
Thanks for comments.

[TaxGuyBill]

Schedule C.
Yes, to §179, but Bonus may be better.
I use 5 years for daycare providers.

[DMICPA]

This is not considered Real property. You could Sec. 179 or bonus depreciation. Depreciation goes on Schedule C

[Rapid Robert]

This is not considered Real property.

That would depend on whether or not it is permanently attached to a foundation. With plastic sheds, it could go either way. It seems silly to me to have a plastic shed that could blow over in a strong windstorm.

[ATSMAN]

I don't think I have any client with a plastic tool shed but I got a few with Wood or steel tool/storage sheds that are permanently attached to the ground or structure. If it is added after the main building has started depreciation I add it as another structure with same depreciation schedule as the main structure (39 or 27.5 for rentals).

[Bucky]

Why not just take it as an expense. it's under the $2500 threshold?