2nd year in business and 1st year earning income so business is not profitable yet. But I understand how in profitable years Line 13 and 8829 can have the same affect. 

1. The air bnb rooms are inside my home, why can't they be depreciated on line 13? Let's assume for a net negative year, would I be allowed to enter this on Line 13 if @TaxGuyBill says 8829 does the same thing as Line 13 but Line 13 is not limited to profits?

2. I am curious how running a campsite on my property could be depreciated, it at all? I have depreciated improvements to that area of my land already.