Which of the following would typically be categorized under listed property?

Listed property refers to certain types of property that the IRS closely monitors due to potential for personal use. This classification includes items that can be used for both business and personal purposes, making it necessary to track and allocate expenses related to their use for tax purposes.

Personal computers fall into this category because they can easily be used for both business and personal activities. The IRS requires taxpayers who claim a business deduction for the cost of listed property, like personal computers, to maintain records that substantiate their business use.

In contrast, items such as company brick-and-mortar stores and owned real estate are considered real property or capital assets geared towards business operations and generally not classified under listed property. Office equipment, while it may have some dual-use categorization, does not typically fall into the same strict guidelines as personal computers set by the IRS for listed property.