Weird Tax Situations Help-Living in attached ADU/Renting House to Family

[Frankie Azhocar]

Hello Biggerpockets,

Wanted to see if someone could point me in the right direction with my situation. 

I built an ADU (attached to the top of my house) , which I live in, and I rent out the house (down below) to family. Their rent is far below fair market rent in San Diego.

With the Tax Season deadline approaching, I need to do my taxes. 

I'm not sure how I am suppose to approach this..

Do I claim the rent as Income (even though its family and below market rent)?

If so, can I depreciate my property then? How do I write off taxes/interest since it's also my primary residence?

I'm looking to purchase an out of state property this year also, so just trying to find the best solution possible also when it comes to loans.

Please send help. 

Thank You