There are no specified number of days for the first year of ownership, however, it is explicitly stated that during that first year that the owner must occupy the home for a portion of that year.
I know you are desperately trying to find a loophole for her because she is a Democrat. If Trump had done exactly this, but on a large level, you and your cult would be all over it. In fact, they convicted Trump of similar, rather benign and equally questionable loan fraud. For example, that fact that a judge actually stated the tax appraisal value of Mar-A-Largo in his ruling as if that had any bearing whatsoever was a HUGE red flag as to the bias of the court. Again, you don’t care, because “orange man bad”.