Certain "listed property" is subject to limitations regarding capital recovery if it is not used more than 50 percent for business.What category below is not a kind of listed property?

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Listed property refers to specific types of property that the IRS subjects to stricter documentation and depreciation rules, primarily due to their potential for personal use. Categories A through D (computer equipment not used exclusively at a business establishment, passenger automobiles, motorcycles, and photographic equipment) are considered listed property because they can be used for both personal and business purposes, and thus, their depreciation and expensing are subject to certain limitations if not used predominantly for business. Furniture, however, is not classified as listed property because it does not typically fall under the categories that the IRS scrutinizes for mixed-use potential in the same way as the other items listed.

Certain "Listed Property" Is Subject to Limitations Regarding Capital Recovery