De Minimis Safe Harbor "expense" taken for rental property asset?

[Stu Lyn]

I use Sch E for my rental income properties. Assume the following:

Rental property valued at less than 1 Million and my wife and I have an AGI of less than $150k of total income.

I'm not a professional RE agent.  But I have a 20 year history of being an active involved landlord and treat this as a business (Sch E) with a separate banking account for the rental income, etc.

SIMPLE QUESTION(s):  What IRS form, section and/or line # do I put the expense amount for the refrigerator ($999) or any other asset (capital purchase) that I've purchased for the maximum amount of $2500? 

Is it the Sch E? 

OR, is it FORM 4562?

I don't use Turbo Tax, so please don't give me advice regarding how to fill it out.  Plus, my research has found that Turbo Tax is quite inconsistent in this regard and nobody seems to have a definitive answer.

And if you can provide a link to your IRS source or tell us what IRS code, reg, rule states this, then We'd all know and appreciate that you are very knowledgeable, reliable, and trustworthy!

Aloha and be well, Stu (on Maui)