The "maximums" for the airplane will be presented as "limitations" (section 2 of a modern "GAMA" format flight manual). You are required to abide by these limitations. "Wind" is not presented as a limitation in a flight manual. Performance charts tell you what performance to expect from the airplane in the stated conditions, including wind. For the 172S, Cessna provides you with data for wind components from 35 knots headwind, to 35 crosswind, to 15 tailwind, with the note that the maximum demonstrated crosswind component (not a limitation) is 15 knots. They further give you takeoff performance data factors for head and tailwinds.
Neither of these are presented so as to limit the pilot in a decision to takeoff into a head wind, or with a tailwind. The decision to fly in any particular wind condition is a pilot judgement, rather than written flight manual value. But, I would also confer with the owner of the plane, they may have an opinion as to what winds they feel comfortable with you flying their airplane in!