Yes, that's an improvement to your property, that can be listed under Assets/Depreciation.
You may be able to expense the cost of your gutters all in one year, and TurboTax will ask you the questions in the Assets/Depreciation section to see if you qualify. See the FAQ below, for Items $2500 or less, and for Building Improvements.
https://ttlc.intuit.com/replies/4682171
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