Please clarify how many square feet are allocated to each of the three uses that you mentioned: rented out, home office, and primary residence.
If "the remainder," i.e. all but the rented-out room, is a home office, it can't also be your primary residence. To deduct expenses for a home office, the office area has to be used exclusively for business.
Also, how did you arrive at a 50% split? Is the rented-out room half of the total area of the condo?
