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What is the first-year depreciation rate of a residential rental house placed in service by a calendar-year taxpayer on April 3, 2021? The house is

What is the first-year depreciation rate of a residential rental house placed in service by a calendar-year taxpayer on April 3, 2021? The house is depreciated under the GUS system. 3.485% O2.727% 2.649% 2.576%
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