Hello, Yes, to prevent it raise up too much AGI when recapture the depreciation, that is why i try to make rental footage as small as legally possible, like 10% of total area. but if i use the same proportion to split expense, then 10% of expense is not really enough to off set with rental income ($10K per year), so that is why i am asking will it be legal to divide by number of person for the expense to maximize deduction while using footsqure method to minimize depreciation.
