Which taxpayer has property that is depreciable?

Anya purchased a new dishwasher for personal use in her home.

Jason, a calendar$-$year taxpayer, purchased a new scanner on March $5,2022,$ for his graphic design business. Later, he had buyer's remorse and sold the scanner on December $12,2022.$

Kacey purchased a townhouse and immediately rented it out to others.

Victoria purchased a lot of land that she held for investment