A domestic LLC (leasing company) that has no foreign source incomes/expenses paid or taxes.  Their only incomes are from rental activities.  Have mortgage interests and other expenses on form 8825.   Where do I report mortgage interests paid to US Bank on Sch K-2, part II, sec 2-Deductions?

Should I report it under line #40 – other interest expenses under Reg 1.861-10T?

Or, should I include in Line #34 – allocable rental expenses other than depreciation…?