I have a client that leases a building which he converted to a gym.  This is in the first year of his sole prop.  He had about $25k in construction costs for the conversion (i.e. moving electrical around, HAVC, building beams, installing lights, removing existing walls, new framing, adding shelves, etc.).  Do I depreciate these expenses using MACRS SL over 25  years?  What is the correct way to deduct these expenses?

Thank you!