Your best option is to enter the remainder of the space as a new rental property. This allows you to report income and expenses separately, as well as different rental days for the separate spaces. Add as many rental properties as you need to cover the spaces that were rented separately. The rental asset (house) would be the same for both/all, but the square footage would be different (as would the depreciation).
If you decide to combine the spaces at some point and rent the entire home to one tenant, you would probably stop reporting the separate spaces and begin a new rental property. It's important to keep good records, especially the Depreciation Report from your tax return, for future reference.
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