We just bought a second home in April 2007. My husband does a lot of consulting form both homes. We live in both homes on a regular basis (60% of time in first home and 40% in second home). Do I need to file two 8829 schedules for 2007? Should I prorate the total home office expenses of each home by 60% & 40%? We have spent $ 14,000 on second home to turn it to an office (Cabinets, book shelves, etc). Can I deduct it as a section 179 expenses for 2007?