How to deduct small decors items such as a new lamp /decorationo

[Darrel Donatto]

We have several vacation rentals and try to keep them refreshed and interesting with new decor as we find it.  How do we claim a deduction for small items like dishes, a lamp, or decorations.  They don’t seem to fit the reprimand maintenance category but don’t seem to be an improvement or betterment.

Darrel Donatto