State tax filing

I spent $2300 on new gutters for a rental and should be able to qualify to deduct the entire amount.  I have gone through the Schedule E prompts several times, answered the questions re: qualifying for expensing (yes, I want to expense) and always end up with the gutters placed as an asset with a depreciation allowance of $24.  Where in the world is the "other expense" page?  The only other option is to place it on the "miscellaneous expense" page.