ADU Long Term Rental vs Airbnb tax write offs

[Jose Leanos]

Hello, 

I am a newer real estate investor from California. I have a question regarding the tax write offs of a long term rental vs an Airbnb rental.

I am just about finished converting my garage into an ADU for a total cost of about 60k(including appliances).

Based on my limited research it appears I will only be able to depreciate these costs over a 27.5 year period if I decided to make my ADU into a long term rental. On the other hand, per my understanding I should be able to deduct all construction and appliance costs if I were to rent this ADU out as an airbnb.

So long term rental would mean 60k/27.5 = $2181 in annual depreciation.

Airbnb Rental this year would mean 60k deduction at 24% tax bracket = $14'400 tax savings.

Am I correct in this line of thinking? Or would there be certain expenses that I would not be able to deduct from the construction cost of an AIRBNB rental.

Thank you in advance bigger pockets community.