Form AN query

I will appreciate if you could provide some insight on following two queries reagrding Form AN that I and my wife are filling up:

1. Section 3: My wife used to work as Adhoc Invigilator at a school during last 3 years (2008 to 2011) and was also registered as Childminder 5 years ago (Year 2006/07). She discontinued Childmnider within 1 year (not done from 2007 onwards) and invigilation duties do not count as permanent job. She did get P60 from the school with no tax decution shown. Should I just show her as "Housewife" with no Tax Reference number or give details of her invigilation duties and school's tax reference number.
2. Section 6.7: My wife's stay outside UK in final year of qualification is 95 days. Should I write this in the box and tick "Yes" in 6.6 or ignore this as it is < 100 days that is normally disrgarded.

Looking forward to your reply.

1) Section 3 asks for current occupation. If she is currently a housewife then put that and leave the rest of the work section blank

2) Are there special circumstances to comment on or is it she just had a lot of holidays? How long would she have to wait so that the number is below 90 days? Is it sensible to risk the application for the sake of a bit more waiting so it is below the requirement rather than relying on the hope of goodwill?

Regarding Q2: I did not realise that 90 days is strict guideline till late. My wife was in India on compassionate grounds to support my mother and father as my mother had an accident and fractured her hand. I may be able to get medical records for this. I do not think it is an issue as I and my kids were all here and she is absent for < 100 days which is normally disregarded. The question is - 90 days is statutory requirement and do I need to state 95 days as special circumstance?