Gutters probably aren’t exactly the ‘obstructions on a slippery roof’ intended in ASCE-7, but they will tend to act that way at the eaves. And, they are certainly prone to being ripped off the roof by sliding snow and ice. I don’t have the latest ed. of ASCE-7, but I think I would take the reduction on most of the roof structure, except near the eaves. Then the second winter you can take the reduction on the whole roof. Maybe some of the gutter cap (gutter helmet?) systems solve some of this problem, check with those manufacturers, and their warranties.