It is probably OK to split the shared costs equally, being that the square footage is not much different. Also, you will be combining the net income or loss of the two units when you report it on your form 1040. The main consideration when you sell the property will be the orginal cost and the depreciation on the properties, which will be unaffected by the shared costs. So however you divide up the shared costs it should not make a difference when you sell the properties.
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