There are a total of 29 acres on two bills from the tax office.  One has 18 acres of land and the other has 11 acres and the house.  28 acres have been classified by the tax office as agricultural land.  Do I split it as 28 acres for business and then 1 acre and the house as residence as it is used or do I split it as 18 acres for business and the house and 11 acres as personal as it is on the tax bills?