De Minimis Expenses for a Rental Property

[GGBJr]

I have two daughters who own a rental property.  Last year they had to replace two windows (less than $2,500 each),  replace a patio door (>$2,500), replace a dishwasher, and replace a microwave.  I  have read on this forum the various remarks concerning expensing versus improvements versus the de minimis expense route.  Can these items listed above be considered purchased property for de minimus expensing?  If so, is a separate listing of same required to be mailed  to the IRS, if one is e-filing the return?  What is the procedure for entering these expenses, if they so qualify, into Schedule E?