If this is your first year with the duplex with both sides rented, I would make it two separate properties. Enter each one as a single unit. This saves a lot of work and trouble down the road. You might sell one unit and keep the other someday. Crazy things happen and with them separated, you will have an easier time. If you want to do it as one unit and use 83.3% for things this year, you can. The IRS wants to see consistent treatment.
See Pub 527
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