@Cyndy3 Not sure who's tax you are doing but you need to declare the cleaner's income at $125 and you need to set your revenue from Airbnb as the rental plus $75 minus 3.?% for their fees. You then have a deduction for costs of $125.
@Cyndy3 On your income taxes you need to claim your Gross earnings as reported on your 2020 Earnings summary. Then you can file for deductions which in your case would be Airbnb service fees, the amount paid to the housekeeper, etc., etc.