Probably not. An IRA contribution can be based only on earned income. A fellowship or grant type of payment is different from income for services provided. Grant recipients at the NIH are not considered to be providing services, so the funds are not considered to be earned income. There are some earned income exceptions for making IRA contributions, but an NIH grant is not one of them.
Real property in which 80% or more of the gross income is from dwelling units. Under MACRS, depreciation is claimed over 27.5 years under the straight-line method.