L = ϵ is nothing but Null string if we draw the DFA the first state is final
It is Perfectly Regular and since it i Regular according to chomsky hierarchy it is CFL,CSL,Recursive
TM accepts ϵ
Ref: http://math.stackexchange.com/questions/668896/what-does-it-mean-for-a-turing-machine-m-to-accept-epsilon
TM is nothing but Finite State Machine with 2 extra stack
If Finite State Machine + 1 Stack =PDA
Finite State Machine +2 stack =TM
So it is perfectly alright to say it is regular and since we can built a DFA so obviously yes TM can be build to accept ϵ
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