I converted my primary residence to a rental property last year. A year before that, I installed laminate flooring in some of the rooms.

My question assumes MACRS GDS depreciation, in the United States.

If this had been new carpet, it would be considered as a separate asset with a 5-year recovery period.

If it had been a new roof, it would have been considered an "improvement" and added to the cost basis of the rental property, being depreciated over the property's 27.5-year recovery period.

How should I treat the laminate flooring?