Thanks for the information, Amy.
Just to clarify, the cost basis of the room would be the percentage of the room (e.g. 25%) of the total cost basis. The basis of the whole house in the "2nd" rental would be the actual cost basis minus the depreciation received from the room rental.
I also have another question. What should I answer to the question about the property was rented all year or not. Technically, both the room and the whole house was not rented for the whole 365 days but they were rented fully for each of the period (e.g. the room was available and rented from 1/1/2023-5/30/2023, the whole house was rented from 6/1/2023-12/31/2023).
