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Should I allocate my "home office" square footage as a percentage of my living quarters only, or based on the entire square footage of the whole building?

My husband's retail bakery business occupies the street level, and we have 2 stories of living quarters above. We sometimes have employees and/or interns who live with us. Am I supposed to be allocating my "home office" square footage as a percentage of the living quarters only, or based on the entire square footage of the whole building, which includes the business? The bakery has a separate entrance and separate utilities.