You have just classified things wrong in the wrong asset class, is all. Easy to fix.
new flooring,
If it's carpet, then it's classified correctly and gets depreciated over 5 years. But for anything else (hardwood, tile, etc.) it should be classified as "Residential Rental Real Estate" and it will be depreciated over 27.5 years.
new windows, and new plumbing
There is absolutely no question that these become "A physical part of" the rental structure. So they should be classified as "Residential Rental Real Estate" and they will be depreciated over 27.5 years. If you want, (and I recommend it) if the windows and plumbing were placed "in service" on the date date, then you can combine windows and plumbing into a single asset item.
If you put carpet in, that's something that generally doesn't last long and it's easy to rip up and replace. The "real" life expectancy of a descent carpet is 10 years. But the IRS classifies that with appliances for 5 years. I could see that for a rental property, because in general a renter doesn't take care of the property like they would if they owned it.
Now if the flooring is not carpet, and if all three improvements were place in service on the same date, you can actually combine all three into a single asset entry and depreciate the total $23.5K over 27.5 years.
