Which of the following types of properties is included in the residential category for depreciation?

In the context of property types included in the residential category for depreciation, single-family rentals are classified as residential properties because they are typically used as homes. These properties provide housing for tenants and are treated differently from commercial properties for tax purposes, particularly in terms of depreciation.

Depreciation for residential properties, such as single-family rentals, usually follows a straight-line method over a period of 27.5 years according to IRS guidelines. This allows property owners to recover the cost of the property over time, reflecting the wear and tear of the structure.

In contrast, commercial properties such as shopping malls, gas stations, and commercial offices are categorized differently and generally have different depreciation schedules and rules. Each of these property types serves a commercial purpose and contributes to business income rather than residential housing. Thus, they do not fall under the residential category for depreciation purposes.