Which taxpayer has property that is depreciable?

Beau purchased printer ink and paper for use in his business.

Carly, a calendar$-$year taxpayer, purchased a new scanner on March $5,2023,$ for her graphic design business. Later, she had buyer's remorse and sold the scanner on December $12,2023.$

Duncan purchased a townhouse and uses it as a rental property. It was rented for the entire year.

Vivian purchased a lot of land that she held for investment.