UTILITIES

Two family house . I leave in first floor and tenant uses  2nd floor and attic.

Heat & hot water boilers located in the basement and i pay for the gas for all.

Each floor has 5 radiators basement has none

They use the attic and attic is electricity heating and i pay for that as well.

Would  correct allocation for the schedule E be that i deduct 50 % of the gas and 100% electricity since i pay for everything ?