S3 Series

263 is a landing strip that the buffs cannot hit, 184 is a small field that the buffs can hit.

11. Ground Targets - this is a tactical and operational terrain with 300 fields of 27 different types. There is quite a variation in fields and many attached bridges, of three different types. So offline recce is crucial to successful closure of fields. Equally important is assigning the proper a/c type to the proper target location. Single-engine a/c may attack any ground target in an attempt to close it. Twin-engine a/c may only attack the following field location types;

AIRFIELD, LARGE(RDF)
AIRFIELD, MEDIUM(RDF)
AIRFIELD, SMALL(RDF)
AIRFIELD, GRASS(RDF)

Also, any shipping or tanks are targets for buffs as well:

9. Shipping - There will be a large number of static ships in the terrain near ports. These will not fire on attacking a/c. Various AI shipping from both sides will be moving or anchored throughout coastal areas. These ships will fire on attacking a/c and this includes freighters as well which are now armed. All a/c types may attack AI shipping. AI shipping will be in every frame in the general area of the map icons and will not respawn during a frame.

10. Tanks - there will be four large groups of AI tanks to be attacked indicated on the map. Each will consist of 8 tanks of a specific type. Once all 8 of one type are destroyed during a single frame they are removed from play for the series. AI tanks are tough to destroy. All a/c types may attack AI tanks.

ANSWER: 22 TO 26. Bluzoos's lesson for the day.
184 max effort . one pass bombs on target is 27/ La5 or P39. Turning long and come through for strafing pass and run out to home. Thats using 100kg X 2 on la, or 1 x 500 on p39.(LA5 dropping salvo 2)
Targets are:
1 radar em: 2
1 radar shack : 2
1 hanger: 3
3 barracks : 3...........thats 3 per target.
2 ammos: 2per
2 fuels : 1 per
2 88mm AAA: 1per
2 40mm AAA: 1per

(26 sorties)
(24 sorties) Could kill planes on strafing pass.
(22 sorties) could aditional kill 88s on strafing pass. ( do not recommend this with 40mms.. )
Also could lessen sorties by dropping single bomb per ack. Do not recommend. Blast radius on smaller bombs so small on slight missmove and you miss the gun thats going to take you down.

So if you get assigned this one. Its what your up against. Makes you wish you played more domino's as a kid.
Let see.. 4th 18 + AE later 5 hits it= 24 and later 127 strafes planes on way back from ?. and everyone hits right on targets and and ..woow almost do able...Wait we killed it.

Any way the math can be done maybe way.. I.E. AE hits it three times and 147 closes it.
or AE hits it twice , 127th once and 4th makes grand sweep and picks off two targets left.
Now im babbling so logging off.
THE ANSWER IS: 22 TO 26.