NEW CONSTRUCTION 2026: All finishes are factory-new and fully separable per IRS guidelines. Every bucket pushed to HIGH tier per calibration rules for post-2020 builds, targeting the 30–38% bonus-eligible range.
Total bonus-eligible (5yr + 15yr) = $1,490,500, representing 31.4% of depreciable basis ($4,742,500). High structural cost of premium steel-frame windows, standing-seam metal roof, and stone veneer absorbs significant basis into 39-year.
Kitchen at HIGH ($424,807) is justified by dual waterfall marble islands, commercial-grade appliance suite (built-in refrigerator columns, professional range, wall ovens, espresso system), and full custom cabinetry visible across 5 kitchen photos.
Pool at HIGH ($110,000) is justified by infinity/negative-edge design with integrated sun shelf, in-water loungers, fountain bubblers, LED color lighting, and premium dark-tile finish — clearly resort-level amenity.
Outdoor living at HIGH ($237,125) is justified by full outdoor kitchen with pizza oven, professional grill, curved bar island, louvered pergola, outdoor TV, and multiple covered entertaining zones.
The estimate is most sensitive to (1) whether the property conveys fully furnished as shown (FF&E $95k), (2) actual appliance brands in kitchen, and (3) pool construction cost — a builder invoice for the pool alone could shift that bucket ±$20k.