First airbnb/rental for me where someone rented out their own home. 

Taxpayer used airbnb 1099-k $17,100

She airbnb her main (only) home August, September and October. She moved in with her sister for 3 months to do that. 

Do I put 92 days rented and 273 for personal use? 

Is that the only thing I need for it to calculate it correctly? 

Can I put in the repairs at the beginning of the year that she did to prep for airbnb? 

ownership percentage is 100%

I know its not an owner occupied rental because there was no other place for her to live. 

vacation home or property with personal use days?  Doesn't seem to really fit that either because its main home. Or is is that and: 

Do I only do box R with an X

And S with 365?