best way of doing it:
2 bedroom apt.
deduct 1/2 of everything (rent/utils/etc.).
easy to explain to irs: 2nd bedroom is for work.
if u own a house, much more paperwork. gota keep track of square footage of computer room and compare to whole house. the % is what u can deduct from mortgage/utils/property tax/general house repairs that effect comnputer room (ie: roof, but not kitchen remodeling)