Yes, report these as separate rental units.
For shared expenses, you can divide in any reasonable manner if you wish. Or enter the interest/property taxes under the single family home for simplicity. Enter any unit only expenses under the unit they apply to (Airbnb or the single family home).
It doesn't really matter if you divide the shared expenses because they will just get added back into one expense total on line 23e of the schedule E. It's really more of a bookkeeping issue than a tax issue.
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