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Yes, I can help and will be addressing it as rental property as this is mentioned in earlier posts.  The cost of any items that are‌ attached to the building should be included under the Safe Harbor election for small taxpayers. Technically the hot water heater is not a structural component and therefore could be used under the De Minimis Safe Harbor.

IRS definition of Structural components (for your review):

Parts that together form an entire structure, such as a building. The term includes those parts of a building such as walls, partitions, floors, and ceilings, as well as any permanent coverings such as paneling or tiling, windows and doors, and all components of a central air conditioning or heating system including motors, compressors, pipes, and ducts. It also includes plumbing fixtures such as sinks, bathtubs, electrical wiring and lighting fixtures, and other parts that form the structure.

Step by step instructions - In the end the expenses will be entered as a miscellaneous expense so pay close attention to the steps after discussion of the safe harbor questions.

1. When you come to the screen, Did you buy any items that each cost $2,500 or less in 2024? mark the Yes button and click Continue. 
2. On the screen Let's see if you qualify to deduct these items as expenses, mark both of the Yes buttons and click Continue.
3. On the Now, let's review each item you bought screen, and mark whether all your new assets cost $2500 or less. 
4. If you mark that every item cost $2,500 or less, you will be brought to the Rental Summary screen.  You have elected the De Minimis Safe Harbor provision. 
5. If you mark that some cost above $2,500, you will be asked Did you make improvements to your rental in 2024?
6. If you say Yes, you will be taken through the screens for the Improvements election.
7. If you say No, you will see the screen Do you have any items that aren't covered by your elections?  Continue through the screens to enter these assets. 
8. Continue to complete your entries
9. Select Edit beside your property 
10. Scroll to select Add expense or asset 
11. Scroll to select the expense Miscellaneous 
12. Click the checkbox > Scroll to select Continue 
13. Scroll to the expense you selected and click the Start button to enter your expense description and amount.

@DumbDadLTG