Self employed

Thank you so much! This is very helpful. The separate structure was included in the purchase of the home. To calculate the percentage allocated to the studio, I subtracted out the square footage that is being rented from the total square footage of the home. When my roommate eventually moves out, the percentage allocated to my home office will go down. Will I be able to adjust the amount being depreciated adjust at that point? 

Thank you again for the help!