Just curious.
Replaced windows ($2000 each),
Are you serious? Two thousand dollars EACH window? Does this property have multiple massive picture windows maybe?
vinyl flooring planks (not glued down),
This sounds to me like one of those "floating floors" consisting of 4-6 foot planks/strips that fit together tongue-n-groove. I see this most in common areas (living/dining rooms) and occasionally the kitchen.
carpet (tacked in place - not glued down),
I take that as the standard wall-to-wall carpeting installed with "nail grabber sticks" which are nailed into the hard floor base.
All three of the above are property inprovements with no question, and they do qualify for safe harbor election if the requirements outlined in the final regulation referenced by @Anonymous_
curtains, llight shades,
These are not property improvements. They are expenses and are deductible as such. If it's replacements for what was there before it can be classified as a repair expense. Otherwise, you can call it maintenance expenses, or more appropritately miscellaneous expense. What you classify it as has no impact and causes no change on the tax front through. An expense is an expense is an expense....
Television,
This would be an asset classified as an appliance and depreciated over 5 years. But I doubt you would put one in a rental that costs more than $2,500. So it would make sense to expense it under safe harbor.
Heater,
LIke one of those portable room heaters I presume? If so, that too would be an asset classified as an appliance and depreciated over 5 years. Again, I'm sure there's no way you're putting one in a rental that costs more than $2,500. So expensing it under safe harbor makes sense.
Vent fans
Assuming these are fans that have to be installed and wired into existing duct work by a professional, they become "a physical part of" the structure. Normally, they'd be classified as residential rental real estate (if installed in such property) and depreciated over 27.5 years. But if the cost is less than $2,500 each (and the invoice indicates that) then it makes sense to expense it via safe harbor. Now at one time things were interpreted as saying that if it becomes "a material part of" the property, then regardless of cost, it had to be depreciated. While the IRS has not completely establish total clarity on that yet that I can find, the interpretation of the "final regulations" allows it now. ( or doesn't disallow it, however one looks at it.)
The important thing to keep in mind here, is that those items you elect to expense under safe harbor can not be added to your cost basis of the property at any time, ever.
