It depends on the cost of the shutters. In general, adding features that increase a property's market value are capitalized over the life of the property (27.5 years).
However, you may be able to expense this cost by claiming the Safe Harbor Election for Small Taxpayers. If you qualify, you would then be able to report the entire cost as a Rental Expense.
See the information below:
https://ttlc.intuit.com/replies/4682171
Click the Building Improvements subtopic for specific info.