Qualified Disaster Assistance Property Smart Worksheet For property placed in service in 2014 that is eligible to be Qualified Disaster Assistance Property Check this box to elect OUT of having Qualified Disaster Assistance property for ALL eligible classes of property A 3-Year Property B 5-Year Property C 7-Year Property D 10-Year Property E 15-Year Property F 20-Year Property G Computer Software defined under IRC Section 167(0(1)(B) H Water Utility Property I Residential Rental Property J Nonresidential Real Property K Other Asset Class L Other Asset Class O EFTA01220949