You can choose to equally allocatable expense to each tenant instead of using the total tenant-occupied space and multiply by that value. Because you are also living in the space, you should include yourself in the calculation. If you charge the tenants separately for the utilities, you may want your deduction method to match so the income follows for recordkeeping.
The internet and trash can be divided like the other utilities and not like the telephone as long as all the tenants have use of the services.
You can choose to use different methods of diving the expenses, just be sure to keep records of how each is being calculated with your tax records.
You can and should use the best available method, so as indicated in your side note, it would be advantageous to use the 80% because you would personally be making up the difference using the 67% which essentially accounts for the empty rooms).
Please ask if you have any other questions!
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
