Can you check my calculation , how to take deductible for mortage

[Samuel Hailai]

Hi All, I am buying a property to use it as house hack ( using one room and renting the others), the property is 360K worth, I want to calculate how much tax deductible I can get, whether that deductible offset, the 7.25% interest I am getting. Here is my calculation, 360K - 72K ( land value) = 288K, and 288K/ 27.5 ( considering , it rented for the whole year) = 10.45K , so I can deduct  10.45K from deprecate and I will be paying 20,866 in interests for that whole 12 months so total I can make about 31K in deductible minus 12K standard deductible I take, so I will have additional 19K in deductible for my normal standard deductible ( which is 12K) which is that almost cover all the interest payment I made that year. Considering I rented the  house for the whole year, are my calculation correct? What happen's if the property have not been rented for 2 months after rented for couple of months, did I need to consider deductible only when it rented or even when it in between rents also thanks. What about not fully rented, I mean from the 3 bedroom , if only one rented?