Residential Rental Real Estate assets are not eligible for the SEC 179 deduction. Some are eligible for the 50% Special Depreciation Allowance. Some are eligible for safe harbor.
Absolutely none of your property improvements are eligible for either SDA or safe harbor. That's because there is absolutely no question those improvements are a permanent and physical part of the structure. Your cost basis is what you paid for *EVERYTHING*, including labor and materials. Even if it totals less than $2,500, which in your case is seriously doubt it does.
You add this property improvement in the Assets/Depreciation section. It's classified as residential rental real estate and gets depreciated over 27.5 years. Depreciation starts on the date the work is finished and it's placed "in service".
If you own the refigerator and replaced it with a new one that you own, then I"m confident the cost of that including the delivery charge was less than $2,500. So that can be expensed under safe harbor with no issue or problem.
