Paragraph 1 calculation is fine.
For the paragraph three the 'amount of time that you used this for business' does not refer to the number of days it was rented but to the number of days it was available for rent. If you had the rooms ready to go and available to move in on May 1 then it doesn't matter when the tenants actually moved in, it matters when they could have. You can prove this with online ads or however you found your tenants.
So that makes option C the most viable calculation. (If it was available earlier than May 1 you can adjust your number).
@wag1
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