Which of the following is NOT considered listed property?

The concept of listed property refers to specific types of property for which business use must be substantiated for tax purposes, and which are subject to special rules regarding depreciation and deductions. Examples of listed property include vehicles, certain types of computers, and other items that can be used for both personal and business purposes.

The correct answer identifies a situation that does not fit the definition of listed property. Equipment that is exclusively used in a business falls outside the listed property category primarily because it is used solely for business purposes and thus does not require the additional substantiation that listed property does. There are no concerns about mixed-use, as the equipment is dedicated entirely to business activities.

In contrast, other options involve items that can have both personal and business uses, which aligns with the definition of listed property. The need to track and maintain accurate records for these mixed-use items becomes crucial due to potential tax implications. Therefore, the distinction of being "not considered listed property" hinges on the exclusive business use, which is present in the chosen answer.