Commercial/residential rental owned by a partnership

[Deb LeMien]

My spouse and I own a building in an LLC. I am a 51% partner and my spouse is a 49% partner. I rent the first floor to a business and live in the second floor, my second home. Can I take 50%(the non business rental portion) of the mortgage interest, real estate taxes and insurance as carrying costs on page one of the partnership tax return? The other 50% of these expenses are reported on Schedule E of the partnership tax return. The carrying costs carry to the ordinary business income line on the K-1.