Which taxpayer has property that is depreciable?

A$.$ Jackson purchased a new camera on March $10,2022,$ for his photography business. Later, he had buyer's remorse and sold the camera on October $1,2022.$

B$.$ Kelly owns a townhouse and rents it out to tenants.

C$.$ Monica purchased a new refrigerator for personal use in her home.

D$.$ Valerie purchased a lot of land that she held for investment.