@Rjgaurora3-Juno-Com0 Does the name on the listing affect who pays the tax in America? In the UK, if its a furnished holiday let the name on the listing is irrelevant.
If it does matter then I fear you will have to effectively create new listings as Airbnb doesn't allow people to transfer ownership.
Could your make your wife the co-host and direct 99% of the earnings her way?