Schedule C & Form 4562 - Taxpayer & Spouse use home as an office. Are we able to record the house Asset in two separate ways? One of use using purchase price and the other just the improvements, which are more than the purchase price?

For instance, the taxpayer uses the 2004 purchase price, but the spouse uses all improvement costs from 2015-2022  as Cost of the Home.  Taxpayer uses house for 25% of independent contractor/property management and spouse uses house for 100% of independent/accounting service.  Or do we both have to use the same method of recording the Asset?