Deducting expenses and depreciation for ADU?

[Stephen Valder]

I built an ADU (accessory dwelling unit) on the same property I live on.

it is rented. Several of the expenses are shared with my home. Water/sewer, tax bill, home owners insurance. Am I able to apply a portion to the ADU? If so based on sf?

also an I able to depreciate the adu? And if so based upon construction costs, or an appraisal?

Thanks