39 years.
1/0.02564 = 39.00156
see https://www.taxact.com/support/1016/2023/business-use-of-home-depreciation-39-years?hideLayout=False
1/0.02564 = 39.00156
see https://www.taxact.com/support/1016/2023/business-use-of-home-depreciation-39-years?hideLayout=False