I own a two bedroom, two bath condo. I live in one bedroom with a roommate; the other bedroom and bathroom are rented out to two roommates. In calculating the percentage of the condo that I rent out, I assume I cannot include rooms such as the living room and dining room since I use them and they are not exclusive to my roommates, yes? Can I use half of the square footage of the bedroom that I share as part of the percentage rented? (I will not include my bathroom but I will include the other bathroom as it is exclusive to the other two roommates.)
