Own a small farm with land we cash lease to farmer and a house that is now our primary home. Prior we rented house and land so I split the taxes and interest between the 2 types. I no longer rent the house; live in it full time. Can I take all the mortgage interest for the house and only use the tax tax expense up[ to what I get in rent for the land or do I have to use a % spread across the primary use house and the rented land? If I divide it I am generating a loss every year on the land.