It's not unusual to get contradictory opinions in this forum. That's all they (usually) are, opinions, unless a source is referenced (and maybe even then).
Carl seems to remember having seen it before. I'd go with that. It's probably going to be academic as the amount of depreciation you can deduct may be limited. That said, here's another opinion on that issue (deductions limited to income when personal use is involved): https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/re-i-rent-out-a-room-...
