Yes, all the house footage is treated the same. The use of home is a (suspected) audit trigger, so do consult with a tax professional if you want to take this deduction.

From the statute (IRC Sec. 280A):

> The term *dwelling unit* includes a house, apartment, condominium,
> mobile home, boat, or similar property, **and all structures or other
> property appurtenant to such dwelling unit**.