A sole proprietor is the owner of a home - uses a portion of the home he occupies for business. (business-use-of-home expenses)
Rents basement to tenants
House has a main floor and upstairs occupied by owner (2/3 of house) and basement occupied by tenants (1/3 of house)
Owner pays mortgage interest and property tax. There is one bill for utilities: heat & electricity - owner pays. One bill for maintenance - owner pays.
Is it correct to enter 2/3 of the mortgage interest, property tax, utilities, maintenance in Part 7 - Calculation of business-use-of home expenses (prorated to Area for business use only) and the other 1/3 in the T776 along with the rental income?