First, you will need to allocate the total cost to all activities that benefit from the asset. Then enter the allocated portion to each activity as is appropriate.
Expenses related to W-2 income would be entered as Job-Related Expenses for Schedule A (Itemized Deductions).
Unreimbursed partnership expenses are entered during the Schedule K-1 entry for Schedule E.
The portion for your sole proprietorship would be entered on Schedule C.
If the allocated cost for any activity would normally qualify to be depreciated (ie: generally over $500), note that any cost of $2,500 or less may be directly expensed under the Safe Harbor Election. This is found at the beginning of Assets/Depreciation under job expenses and Schedule C. If you take this election, it will apply to all your businesses for the tax year. The allocated cost is then entered as a Miscellaneous Expense.
If the allocated cost is less than $500, you may report this under any appropriate expense category for that activity.
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