Match the MACRS property class in the left column with the correct description of property in that class in the right column. Drag and drop application. 5-year class 5-year class drop zone empty. 7-year class 7-year class drop zone empty. 10-year class 10-year class drop zone empty. 27.5 years 27.5 years drop zone empty. 39 years 39 years drop zone empty. 31.5 years 31.5 years drop zone empty. Office buildings placed in service after 5/12/93 Equipment used in the manufacture of food products Residential rental buildings Automobiles, lightweight trucks, and computers Office furniture and fixtures and manufacturing equipment Nonresidential buildings placed in service on or before 5/12/93