Short Term Rental Expenses

I am new to short term rentals this year so any advice or resources would be helpful. 

What kind of expenses can I write off?   I am assuming sheets, towel, toiletries, etc.  How about utilities, water, power?  Anything else I am missing?

I live in my place and my county considers me a legal permanent resident because I rented it out less than 71 days this year.   The 71 days are scattered throughout the year.  How do I figure out amounts to deduct?  Can I just total power, water and cable at the end of the year and take 19.4% of it (71 divided by 365) because that was the amount of time it was rented out? 

Thanks!

Kelly