Depreciation on Fixup

[Casey Cu]

Hi, Purchased a foreclosed property, ready to rent n 10/15/07

I redid most things...

Here is how I planned on depreciating, but called IRS to ask a question, and they seemed to imply that all of these should be added into value of the house and depreciated over 27.5, but I'm not sure we were communicationg effectively.

Obviously I would prefer 5-7?

Question # 1 --- Which is right.

Kitchen Cabinets - 5 or 27.5
New laminated floors (on top of old hardwood) - 5 or 27.5
Redo Bathroom (drywall one wall, new vanity/mirror/toilet/shower) - 5 or 27.5
New Shed in backyard - 5 or 7 or 27.5

References

Page 31 of Pub 946 - http://www.irs.gov/pub/irs-pdf/p946.pdf
Page 3 of Pub 527 - http://www.irs.gov/pub/irs-pdf/p527.pdf

All seem to agree these should be 27.5
Sewer Line
Windows
Water Heater
Furnace
Plumbing System

Question # 2 - I got a mortgage on a rental condo I owned to pay for this rental home.
I assume the mortgage costs go towards the condo rental property (not the home).. If I've already been depreciating the condo for the past 5 years, how do I depreciate the legal fees, appraisal, loan costs etc.. (I think they go towards the full 27.5 cost of the condo.. but I already started that 5 years ago)

Do i need to start a separate depreciation category for 27.5 years, which would go 5 years beyond the actual depreciation of the condo?