Renting a room in my house: deductions and offsetting income

[Alberto C.]

I have bought a house. I rent 3 rooms out of 4 (I am resident there and I live in the 4th room). I read all the IRS Publication 527 (Residential Rental Property) but I am still confused since I don't see my exact case. The table with income and expenses is below. My questions are:

1) I see in one example in Publication 527 that they compute the % to apply to the various deductions as area of rented rooms over total area. It makes no sense to me. My guests all use the kitchen, dining room, living room (they watch TV there more than I do). They store their **** in the garage, use the laundry room,e tc. So I did a computation using 3/4 times the common areas plus 4/4 times the rented roomsplus 0/4 times my room divided the total area of the house. I get 0.71. That is how it should be I think.

2) The guest rooms and common areas are for rent 365 days per year. I rented most of the year, except few days here and there. If for some days the rooms are not rented, should I factor that? I read that the start date of the activity for deduction is from the moment in which the property is advertised. So technically if advertised on Airbnb or craigslist 365 days a year, I think I should not add any reducing factor for the unrented days, correct?

3) I live in Florida, should I go for de Minimis, 179 or bonus depreciation?

4) I have more deductions than rental income (see table below). Can I offset my salary income? 

Thank you

Best