$800 depreciated over 27.5 years comes out to less than $30 a year. It's going to have ZERO impact on your tax liability. Light fixtures get replaced/updated all the time. It's a maintenance/repair expense. Besides, I've seen situations where sellers will remove the $800 fixture and replace it with a $40 fixture before putting the property on the market for sale. Yes, I realize your total costs for all fixtures was $800. Figuring an average of 6 fixtures (as opposed to just replacing bulbs) that's $133 each. Just expense it and be done with it.
Things might be different if you installed a $5000 crystal chandelier. But nobody in their right mind would do that in rental property. Even high end hotels use the cheap stuff in the hotel rooms. It may "look" extravagant, but chances are it's plastic or acrylic.
