You are correct repairs are not deductible. Although 13W with a proper description shouldn't get anyone a deduction. Personally I would use 18C Nondeductible Expenses.

EDIT: It looks like they did use 13W for Real Estate tax and 18C for Nondeductible.

I think once they started on the 1065 filing path they need to continue. A zero return isn't accurate since they did have expenses.