House Hacking Tax Question

[Craig Miller]

Hello BP,

I had a question on the best way to approach my taxes with my current house hacking situation.  My property is a double, with our tenants in the downstairs unit and my girlfriend and me splitting the upstairs unit.  Where it gets a little tricky for me is that my girlfriend has set up a direct deposit which goes to me monthly to help out with the additional expenses of the house - or "rent".  Last year when going over everything with my accountant, we wrote off 50% of all expenses (new windows, some landscaping, etc.).  My question is - is it in my best interest to claim my girlfriend's "rent" as income and be able to write off (not sure if that's the right terminology) 75% of applicable expenses since I personally am splitting the top unit vs. just 50%?  I have replaced the driveway and done some major landscaping this year among other things, so being able to write off 75% of these as business expenses would be ideal - just not sure if it would cover the additional income I would be claiming. 

Are there any other benefits/consequences I'm not considering?  Any advice here would be appreciated!

[Jake Hottenrott]

@Craig Miller or if your CPA doesn't answer the question, you will find and use one of the many great, competent, RE focused CPAs posting on the forums, right?