Live-in duplex depreciation schedule

[Brad Wood]

Grateful for some guidance BP community--

My first property is a row house with an English basement rental unit, that has its own certificate of occupancy and is registered with the State and has a tax ID. Given that I live in the primary unit, in short what I am trying to figure out is what I'm allowed to depreciate and how to separate this out for tax purposes. 

It's a HCOL area therefore the house cost $1M. I don't know how you are to calculate this for taxation purposes, but our appraisal lists the land value as $330k and I would say the breakdown between the units is 70% main unit (which we occupy) and 30% rental unit. 

I am listening to the BP book on tax strategies for the savvy real estate investor and would i'd like to understand is if I can separate out the kitchen, hvac, etc. to accelerate depreciation beyond the 27.5 years (or even if I can qualify for the 27.5 years given that it's also my primary residence. 

Hope this makes some semblance of sense. 

Thx,

Brad.