Which of the following is considered listed property?

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Listed property refers to certain types of assets that the IRS closely monitors due to their potential for personal use, which can affect the tax deductions that taxpayers can take for their use in business. Specifically, listed property includes items like automobiles, computers, and other equipment that can also have personal use.

In the context of the choices presented, computers not used exclusively in a regular place of business qualify as listed property because they can easily be used for personal tasks outside of a business context. The IRS is concerned that taxpayers might deduct expenses for items that are not used solely for business, leading to improper claims on tax returns.

Other options describe items used exclusively for business. Since these items are deemed entirely business assets, they do not fall under the stricter scrutiny associated with listed property. For instance, furniture and equipment exclusively used in a business setting would not be classified as listed property, as there is no personal use that might complicate their tax treatment.

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