Improvements to rental property that become a physical part of the structure are classified as residential rental real estate and are depreciated over 27.5 years. Typically, these types of improvements are not eligible for safe harbor. Especially if the total cost was more than $2,500. Therefore you will not be offered that option.
Also, you're not depreciating the cost of the materials only. You are depreciating your total cost. This will include the cost of shipping, delivery, and installation if you actually paid someone to do the work and actually perform the physical labor of completing those property improvements.
