Tax help for owner occupant

[Kyle Guida]

Is there a specific percent you can write off and still be considered owner occupant ??

I have a 3 bed 1.5 ba house 2 car detached garage . I own a landscaping business also . My tax plan (all of which is true) was to write off 2 roommates . One is a buddy one is my go so we share a room . I have an office my business rents and my garage my business rents . Can u legally occupy 25 percent (1/4) of the house and still be considered owner oc. I'm looking to get 75% of all expenses written off and claim their income .