which of the following statements regarding qualifying property for bonus depreciation versus qualifying property for section 179 is false? multiple choice question. pre-sept. 28, 2017, property qualifying for bonus depreciation must be new property; acquisitions of used property can qualify for section 179. certain leasehold improvements can qualify for section 179, but are not qualified for bonus depreciation. the definitions of qualifying property for bonus depreciation and section 179 are identical.