tax treatment of office space

[David M.]

Here's a question that must be a no-brainer to others, but I'm drawing a blank and thought I'd put it out to the BP community.  How do you handle tax reporting for an office space?  That is, how do I handle the taxes if I owned a small, commercial office space from which to "run my operations."  I could store some supplies maybe, etc...  What if I had some space and I rented out a room or something?  For the former, would I just include it on SchC?  For the latter, would it be both SchC and SchE, or perhaps just SchE?

Your thoughts and/or expert opinion would be appreciated.