Deductions and Write-Offs

You should use the date the rental property is available to be rented. It does not start the day the first tenant moves in.
Generally, residential rental properties use a straight line 27.5 year life with a midmonth convention and nonresidential real properties use a straight line 39 year life with a midmonth convention to determine the depreciation deduction that is reported on IRS Form 4562.
The midmonth convention assumes the property was placed in service in the middle of the month and is built into the IRS depreciation table.

Furniture would be considered 5 year property (having a 5 year useful life)for MACRS depreciation purposes in a rental property. Furniture and equipment, such as desks and files, would be considered 7 year property ( having a 7 year useful life)for MACRS depreciation purposes in a non-rental property such as in an office.

The depreciation year classification of a computer is 5 year property (5 year useful life)for MACRS depreciation purposes.

The depreciation year classification of the refrigerator and stove and other appliances you use in your rental property is 5 year property for MACRS depreciation purposes.

The depreciation year classification of a car used for business is 5 year property (5 year useful life)for MACRS depreciation purposes.

No. The K-1 disallowed losses due to the At Risk limitation rules are not lost and can be carried over and may be deductible in future years. The term "At risk" means the exposure to the danger of economic loss. A person can claim a tax deduction in a limited partnership up to the amount he or she is at risk if the taxpayer can show it is at risk of never realizing a profit and of losing its initial investment

Unreimbursed payments for long term care services for chronically ill individuals are deductible medical expenses subject to certain age limitations and to the 10% / 7.5% AGI limitation on IRS Schedule A.
For year 2016 the maximum deductible premium amounts are $390 if you are age 40 or younger , $730 for those ages 41 - 50, $1,460 for those 51-60, $3,900 for those age 61-70 and $4,870 for those over age 70.

Qualified long term care insurance contracts will generally be treated as health insurance for purposes of the self-employed health insurance deduction on IRS Form 1040 page 1.

Tax-exempt interest from municipal bonds, exempt interest dividends from a mutual fund or other regulated investment company, although not taxable, is reportable to the IRS on Form 1040 line 8b, as well as on Schedule B.

Enter the total interest income amount on IRS Schedule B line 1, and under the subtotal of all the interest income, enter the 50% amount owned by your brother as a negative amount with the description "Nominee Distribution".