Reference Level is 105 dB PEAK so the level of the test tones you use determines the level the SPL meter should read when calibrating. The AVIA tones are at -20 dB, so the meter should read 85 dB. The receiver's test tones are at -30 dB, so the meter should read 75 dB.
It doesn't matter whether your channel trims are positive or negative (with one minor caveat). It all depends on your room, speaker sensitivity, distance from the speakers, etc. The goal is simply to get the levels balanced and whatever value on the trims it takes to get there is correct. The caveat is that if the channel trims are positive, it will reduce the maximum number on the volume scale. You'll still be able to get the same output level though, it's just that a small gain will be applied to the signal before it gets to the main amplifier.
That is correct, however only if the receiver does not automatically set the level to the equivalent of 0 dB when running the test tones (like THX certified receivers). If it does, then the position of the master volume control doesn't matter.
It's all just fun with numbers: 20 + 85 = 105 dB and 30 + 75 = 105 dB.