Deducting UFMIP Owner Occupied Rental

What would be the correct process to deduct the ufmip paid at closing for an fha loan on a 2 unit property that I live in?  If I were to rent out the current unit I am occupying in the future would I be able to deduct the other 50% of the ufmip paid at closing at that time?   The UFMIP was rolled into the loan if that matters.

 

Thank you