@Cavachon1 , sorry for the confusion --- while the Treasury Reg generally implies time i.e. you use the prop as residence for some time and then/priorly used it as income, the same logic can also be applied if one has a building where one portion is used as rental while the rest is used for residence. Your case , from your clarification, is one building used as income for a period and also as residence at another period. Thus you are good to go.
Is there more I can do for you ?
