Yes, assuming you each meet the eligibility tests for the home office deduction. Each of you would need to complete a separate Form 8829 and attach it to your separate Schedule Cs if you figure the deduction for 2013 using the actual expense method. Alternatively, if you each qualify for a home office deduction, both of you can use the new simplified method for your respective home offices, which is multiplying your square footage (up to 300 square feet) by $5.
Depreciable property used in a trade or business and held for more than a year. All Section 1231 gains and losses are netted; a net gain is treated as capital gain, a net loss as an ordinary loss.