USA Sec 179-Qualified Retail??

[lmh0613]

Question: I have a client who is the lessor of the building rented by his business. He had light fixtures installed and would like to 179 them on the lessor side (rather than the tenant side). Presuming this makes sense with the lease agreement, after reading through tax code, my understanding is that this is NOT allowable under Qualified Leasehold Improvements because of related party. But what about on the qualified retail property side? Can the lessor take the 179 as a qualified retail property? Any clarifications are appreciated! (Trying to sign up for professional tax research at the moment....)